Tax liability on community income other than community fees

[Nerjaboy]

Please, I have a question of those of you who have an understanding of how the the workings of a community should be.

Our community administrator is saying that any income other than community fees (e.g. sun bed use fee) is considered as income to the individual property owners on a co-efficient basis.
They are saying each individual will have a tax liability for their proportion of that income and that each owner (whether they be resident or non resident) will have to pay Spanish tax on it.
We are being told they have to prepare a schedule detailing each owner and how much they receive to give to the tax authorities and if they don't the community will be fined.

Does this sound right?

Many thanks

[Ama]

I am not an expert, but If the community has any income (eg. rental of a rooftop for an aerial or publicity) an invoice with IVA should be issued and then declared and paid to Hacienda every three months, but it would not affect owners directly.

[Nerjaboy]

Thanks for quick reply.
We have been told IVA is being accounted for and paid to Hacienda.

To me something doesn't seem right because if it was individual owners income then surely there would be no IVA implications

[Parilla]

I asked our Administrator about this and he fell over laughing. One of us has got a lemon doing our Administration, Nerjaboy, - wish I knew who !

Parilla

[Unicorn]

Sounds like b******s to me. Get the administrator to show you where it is written in the community statutes.Is the administrator kindly saying he/she will pay in the taxes for you, once they have been estimated?
Maybe they could hand out tokens for sunbeds to avoid money changing hands, unless, of course, sunbed rental is a multi-million euro business!

[Miro]

My take on it: the community is a legal entity (with its own CIF number) and is liable for its own taxes. Individual owners are not receiving any benefit from the sunbed rental income. I see no reason why they should have to pay tax on this income, any more than a company employee pays tax on the company's profits - only on the salary they are paid by the company. Just my view.

[Wicksey]

Sounds like an administrative nightmare. If the individual owners aren't receiving the money why should they pay personal tax on it? Years ago we had a apartment on a large urbanisation that received rental income from an on-site restaurant by the pool. It was shown in the accounts as an income to the community as part of their profit and loss accounts. I agree with the other comments, it sound like rubbish (putting it politely) to me.

[Nerjaboy]

The community has issued all home owners with modelo 184 tax form for the tax year ended Dec 2014.

I have searched all the threads on here and cant see anyone having had this before so please anyone who can give guidance on how this has to be declared to the tax office for non residents on form 210 would be greatly appreciated.

In the section Rendimientos, deducciones y retenciones atribuiles they have listed

Clave c Subclave 00 Importe rendimientoo 29.19
Clave K Subclave 02 Importe Rendimiento 6.13

Yes, the community secretary was asked for explanations notes on what to do and the reply was "The community is only responsible for producing the form. It's up to the owners to find out their own particular situation and what action to take and where etc"

It's my understanding the community administrator has declared these figures to the tax authorities so we as home owners cant avoid not declaring this income.

Any help, guidance on how to declare this would be greatly appreciated.