Form 184. Annual Informative Declaration to be presented by entities under the income attribution regime.
A single technical modification is introduced:
A new field “ NUMBER OF DAYS OF LEASING OR TRANSFER OF USE AND ENJOYMENT OF THE PROPERTY ” is created, which occupies positions 200 to 202 of the type 2 record, record of partner, heir, community member or participant, of the registration designs of model 184.
Link to the regulations that have approved these changes:
By which Order EHA/3895/2004, of November 23, which approves model 198, Annual Declaration of operations with financial assets and other securities, is modified; Order EHA/3300/2008, of November 7, which approves model 196, Annual Summary of withholdings and payments on account on income from movable capital and income obtained from the consideration derived from accounts in all types of institutions financial; Order EHA/3514/2009, of December 29, which approves model 181 of the Informative Declaration of loans and credits, and financial operations related to real estate; Order HAP/2118/2015, of October 9, which approves model 280, "Annual informative declaration of long-term savings plans"; Order HAP/2250/2015, of October 23, which approves model 184 of the Annual Informative Declaration to be submitted by entities under the income attribution regime and which modifies other tax regulations; and Order HAP/1695/2016, of October 25, which approves model 289, Annual informative declaration of financial accounts in the field of mutual assistance. (BOE, December 3, 2022)