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V1556-24 25 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · comunidad de bienes

Partnerships building for own use are not required to file Form 184

A query was raised regarding whether a partnership (comunidad de bienes) constructing a building for its own members must file Form 184. The DGT ruled that, as this is not an economic activity intended for sale, there is no obligation unless income exceeds 3,000 euros.

The question raised

Inquiry is made regarding the obligation to complete Form 184 in relation to the aforementioned development.

The DGT's ruling

The development of buildings by a community of property for the use of its members does not constitute an economic activity, as its purpose is not the production or distribution of goods or services to third parties. Therefore, the entity is not obliged to file Form 184, unless it obtains other income exceeding 3,000 euros per year.

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