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V2867-19 17 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Expenses for a shared leisure property do not require filing Form 184

A query was raised regarding whether a community of owners of a leisure property that only bears maintenance costs constitutes an entity subject to income attribution. The DGT has determined that this is a community of expenses rather than an entity subject to income attribution.

The question raised

Taxation of the community under the regime of attribution of income. Tax obligations of the community and its owners by virtue of being part of it.

The DGT's ruling

As there is no economic activity and the purpose is limited to covering maintenance expenses, there is no entity under the regime of attribution of income but rather a community of expenses. Therefore, there is no obligation to file Form 184. Each co-owner must assume their proportional share of the expenses, which may be individually deductible if they meet the legal requirements. Tax obligations correspond individually to each taxpayer.

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