Form 184. Informative Tax Return. Entities in the income allocation system. Annual return.
General Details
Denomination
Form 184. Informative Tax Return. Entities in the income allocation system. Annual return.
Procedure type
Taxation
Subject
Taxes
Purpose
Model to be presented by entities under the income attribution regime, both those incorporated in Spain and abroad, that carry out an economic activity or whose income exceeds 3,000 euros per year. Therefore, entities under a regime of attribution of income incorporated abroad that obtain income in Spanish territory without developing an economic activity there, regardless of the amount of the income obtained, must not present it.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematic presentation through the Internet.
Documentation
Model 184 support
Phases of the procedure/service
It does not have specific processing phases
Forms
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic certificate
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Order HAP/2250/2015, of October 23,
approving Form 184 of the annual Informative Tax Return to be filed by entities under the income allocation regime, and modifying other tax regulations. (BOE - 29 - October 2015)
-
Order HFP/1106/2017, of November 16,
which modifies Order EHA/3127/2009, of November 10, which approves model 190 for the declaration of the annual summary of withholdings and payments on account of the Personal Income Tax on income from the work and economic activities, prizes and certain capital gains and income allocations and the deadlines for submitting forms 171, 184, 345 and 347. (BOE, November 18, 2017).
-
Order HAC/1276/2019, of December 19,
...(BOE December 31, 2019)
-
Order HFP/1192/2022, of December 1,
which modifies, among others, Order HAP/2250/2015, of October 23, which approves model 184 of the Annual Informative Declaration to be presented by entities under the income attribution regime and by which They modify other tax regulations (BOE 3 -December-2022)
-
Order HFP/1284/2023, of November 28,
which approves model 430 of "Tax on insurance premiums. Self-assessment" and the form and procedure for its presentation are determined, and the ministerial orders that approve the registration designs of forms 165, 180, 184, 188, 189, 193, 194, 196, 198, 296 are modified and updated the content of annexes I and II of the ministerial order that approves model 289 (BOE November 30, 2023)