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Form 100. Personal Income Tax Declaration 2019 Information obligations of entities in attribution of income

Companies in the income allocation regime are obliged to file an annual informative return (Form 184) for income attributable to their partners, heirs, co-owners or co-holders, whether they reside in Spain or not. Companies that do not carry out economic activities or whose income is under 3,000 euros per year are exempt from filing this return.