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A query was raised regarding whether a community of property building for the private use of its members must file forms 184, 130, and 100. The DGT ruled that, as there is no sale to third parties, no economic activity is established and no income arises to be attributed.
Cuestión planteada Se consulta sobre la obligación de cumplimentación de los modelos 130, 184 y 100, en relación con la referida promoción.
La promoción inmobiliaria es actividad económica cuando se realiza para la venta o transmisión a terceros. Si el destino es la adjudicación para uso particular de los comuneros, la entidad no desarrolla una actividad económica y no está obligada al modelo 184 (salvo rentas superiores a 3.000 euros). Al no haber actividad económica, los comuneros no deben presentar el modelo 130 de pagos fraccionados ni reflejar rentas en el modelo 100.
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