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A query was raised regarding whether a homeowners' association must file an information return and whether its members must declare income attributed from the leasing of a common area. The Directorate General for Taxes (DGT) ruled that the association must file Form 184 if its income exceeds €3,000, and co-owners must declare the attributed income in accordance with Personal Income Tax (IRPF) filing thresholds.
Question posed: A query is made regarding the obligation to file an information return by the association and the obligation to declare the income attributed under Personal Income Tax by its members.
Homeowners' associations are not taxpayers of Personal Income Tax (IRPF), but rather entities under the income attribution regime. Income from the leasing of common areas constitutes returns on real estate capital which are attributed to the co-owners according to their share or bylaws. The entity must file the information return (Form 184) if its annual income exceeds 3,000 euros. The co-owners are obliged to declare said income according to the general thresholds for the obligation to file established in the Personal Income Tax Law (LIRPF).
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