One of our main tasks as Collegiate Property Administrators is to ensure compliance with the tax obligations of the communities of owners and report on the procedures and deadlines to comply with them. For this reason and before the end of the 2020 income campaign in a few days, from Grup Solfinc we remember that the communities of owners who have obtained income during the past year (due to rented common areas, for example), must declare said income in your income statement.
It must be taken into account that the owners also have the obligation to indicate in their income statement the income that they have received from receiving a subsidy , for example to correct arrangements to pass the ITE of the buildings.
The most common income received by the Communities of Owners and must declare, marking them in the box of “attributions in rents” are: rental of common areas such as goals, antennas on the roofs, transfer of spaces or advertising canvases. < / p>
Other income that must also be declared, and that in its first edition was exempt, are the aid obtained by the Digital Dividend that obliges to adapt the antennas in the communities of owners to avoid the blackout of the DTT.
On the other hand, remember that individuals who are not required to file income tax returns for not exceeding the necessary income are exempt from transferring this tax information. Only in the assumption of income from the so-called digital dividend, if the limits are exceeded and therefore the filing of a declaration is mandatory, this income must be included.
For more information you can visit the College of Property Managers website of Barcelona-Lleida.