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A query was made regarding the taxation of a €17,801 grant received by a homeowners' association and whether Form 184 must be filed. The Directorate General for Taxes (DGT) ruled that the grant is attributed to the individual owners as a capital gain and that the association must submit the informative tax return.
Cuestión planteada Tributación de la subvención y cumplimiento de la obligación de presentar la declaración modelo 184.
Las comunidades de propietarios son entidades en régimen de atribución de rentas y no contribuyentes del IRPF. La subvención recibida tiene la consideración de ganancia patrimonial según el artículo 33.1 de la LIRPF. Dicha renta se atribuye a cada propietario según su coeficiente de participación o lo dispuesto en los estatutos. Al superar las rentas los 3.000 euros, la comunidad debe presentar la declaración informativa modelo 184.
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