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V3075-18 28 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Joint ventures are not required to file Form 184 if their income does not exceed 3,000 euros per year and they do not carry out economic activities

A community of owners inquired whether it was required to file Form 184 for rental income from a common element of less than 3,000 euros. The DGT responds that there is no obligation to file said informative return.

The question raised

Information obligations. Form 184.

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