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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

Should Form 184 be filed?

The DGT's ruling

Entities under the income attribution regime that do not carry out economic activities are required to file Form 184 if their income exceeds 3,000 euros per year. However, if the subsidy received is considered exempt income, it shall not be considered as declarable income in Form 184.

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