Form 184 is an annual declaration of income, expenses and benefits generated by certain non-commercial companies, such as a civil society or a community of owners. It is a mandatory form, however, it only serves as a declaration of will, that is, there are no associated expenses or payments.
Who must submit Form 184?
All entities under the income attribution regime must present this model, it does not matter if they are in Spain or abroad, as long as they carry out some economic activity or have annual income greater than 3,000 euros. Entities and their partners, beneficiaries, members and participants, residents in Spain or abroad, must present the corresponding declaration with Form 184, regulated in Order HAP/2250/2015, of October 23{{fact}}, approved by the Tax Agency.
What is the content of Form 184?
Form 184 must include the income obtained by the entity under the income attribution regime and attributable to each partner, legatee, member or participant of the entity. The model is divided into two parts: identification, in which the declarant must identify himself, and scope and presentation, which contains information on the income of the entity in the declared period, expenses and other income that match those expressed and a summary of the tax obligations the entrepreneurs, among others.
When should it be submitted?
Form 184 must be submitted annually, no later than December 31.
How to fill out Form 184?
When filling out Form 184:
- The declarant must first complete the identification part. This part contains typically the identification label, but if the declarant does not have it, they can fill out the NIF, telephone number, address or tax address.
- Next, you must complete the scope and presentation part, which reports the income, expenses and other income declared.
- Finally, the declarant must complete the summary with the tax obligations of entrepreneurs.
Do you need more information about income declarations?
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