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A query is made as to whether a homeowners' association must declare income from an easement and whether it must file Form 184. The DGT responds that the income constitutes income from real estate capital attributable to the members according to their ownership share.
Question posed: It is queried whether the members of the homeowners' association should report any amount in their Personal Income Tax (IRPF) return for the amount received by the homeowners' association, and whether there is an obligation for the association to file Form 184.
Homeowners' associations act as communities of property and their income is attributed to the co-owners according to their participation coefficient. The amount received for the easement qualifies as income from real estate capital. The association must file Form 184 if its income exceeds 3,000 euros annually or if it carries out an economic activity.
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