Doctrine by topic · DGT Observatory

Form 184: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 28 rulings · 2014–2025

Current position

Homeowners' associations act as entities under the income attribution regime, where earnings are attributed to owners according to their participation coefficient. The obligation to file Form 184 arises when non-exempt income exceeds 3,000 euros annually or if the entity carries out an economic activity. If the entity is a taxpayer of Corporate Tax (IS), it is not considered an entity under the income attribution regime and is not required to file this form.

The DGT's position remains stable regarding the nature of homeowners' associations as entities under the income attribution regime. The doctrine has specified the treatment of various types of income (subsidies, indemnities, easements) and the thresholds for reporting obligations. The evolution shows a consolidation of the criterion regarding the exemption from the reporting obligation when income is exempt or does not reach the legal limit.

Turning points

  1. V0219-21

    Specifies that there is no obligation to file Form 184 if the only income is a capital gain from insurance indemnity and does not exceed 3,000 euros.

  2. V2394-24

    Establishes that if a civil society has a commercial purpose and pays Corporate Tax (IS), it is not an entity under the income attribution regime and is exempt from filing Form 184.

Analysis based on 25 of 28 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V2062-25 5 Nov 2025

Subsidies for solar panel installation exempt from IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
atribución de rentasganancia patrimonialcomunidad de propietariossubvención exentamodelo 184 LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1556-24 25 Jun 2024

Partnerships building for own use are not required to file Form 184

SG de Impuestos sobre la Renta de las Personas Físicas
comunidad de bienesatribución de rentasactividad económicamodelo 184declaración informativa LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V0043-23 16 Jan 2023

Homeowners' associations must file Form 184 if income exceeds €3,000

SG de Impuestos sobre la Renta de las Personas Físicas
atribución de rentascomunidad de propietariosmodelo 184subvenciónganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1419-20 14 May 2020

Homeowners' associations must file Form 184 if income exceeds €3,000

SG de Impuestos sobre la Renta de las Personas Físicas
atribución de rentascomunidad de propietariosmodelo 184ganancia patrimonialsubvención LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V2867-19 17 Oct 2019

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

SG de Impuestos sobre la Renta de las Personas Físicas
atribución de rentascomunidad de gastoscopropiedadmodelo 184rendimiento neto LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 86
Affects CompanyExpat · Non-residentIndividual
V1415-18 29 May 2018

Expense communities are not required to file Form 184

SG de Impuestos sobre la Renta de las Personas Físicas
comunidad de gastosatribución de rentasmodelo 184rendimientos de actividad profesionalobligaciones informativas LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 86
Affects CompanyExpat · Non-residentIndividual

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