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Do the Communities of owners have tax obligations?

¿Tienen obligaciones fiscales las comunidades de propietarios?

Many Presidents and Boars of communities of owners wonder if the communities have tax obligations and the answer is yes, a lot. Beyon those that they have when they are set up, for instance, registering in the Tax Office via form 036, we can find:

Form 347.-  This  informative form is compulsory for the case of commercial relationships with third parties, as suppliers as creditors, for amount higher than  3.005,06 €  per year using as a base the previous year.

For instance, if the Community contracts companies for regular services as gardening, security, etc., it’s likely that they must submit this form,

Form 184. – The communities of owners may be obliged to in case of, for example, having received subsidies.

Forms 303 and 390.- These forms relating to the quarterly VAT and the annual summary, respectively, must be submitted in the event that the community carries out any economic activity, such as renting common areas for the installation of a cell phone antenna or the installation of an advertisement on the facade.

In this case, in addition, it will have to be registered previously in the Tax Office through the model 036.

Forms 111 and 190. – These forms correspond, respectively, to the quarterly IPRF withholdings and their annual summary, and must be filed when the community has a business relationship with professionals who issue withholding invoices, such as lawyers, architects, etc.

Failure to comply with the obligation to file the aforementioned forms may result in serious financial penalties for the association, and it is therefore always advisable to hire registered administrators who can provide diligent and professional advice.


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