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V2996-23 14 November 2023 · SG de Tributos Criterion in force
IRPF · atribución de rentas

Exemption from subsidy may exempt from filing form 184

A property owners' association asks whether it must file form 184 after receiving a subsidy exceeding 3,000 euros. The DGT states that although the subsidy might be considered attributable income, as it is exempt income, it does not need to be declared in form 184.

The question raised

Cuestión planteada ¿Se debe presentar el modelo 184?

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