Aeat modelo 184
Tax agency electronic office
These entities do not pay corporate income tax because they are not a legal entity, with the exception of civil unions with a corporate purpose, which do not file form 184 but do file corporate income tax or form 200.
To register the distribution of income of a partnership to the tax authorities, you must file form 036 for the partnership, form 037 for each member or partner, and then form 130 or 131 for each individual receiving the quarterly payment.
The community of owners files form 184 when income is received, calculating the income of each member and also calculating the expenses associated with that income in order to receive the profit of each member.
Form 184 can be filed through the electronic office of the Tax Agency, attaching a file created with the information program provided free of charge by the Tax Agency.
Taxes in spain
For the calculation and determination of the profit share of each one, the IRPF regulations are used without considering taxable base integration percentages or reductions, although the participants who pay IRPF tax may apply them later in their tax returns.
Therefore, in the different cases, the yield will be calculated by computing income minus the expenses necessary to obtain it and without applying exemptions or allowances provided for in each case, which are left for the participants to apply if possible.
The percentages or quotas with which each participant is going to attribute these benefits will be those that appear in the constitutive title of the entity and, if the Tax Agency does not have an agreement that fixes them, it will be understood that they are shared equally.
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Income tax spain
Order HAP/2250/2015, of October 23, approving model 184 of the annual informative return to be filed by entities under the income attribution regime and amending other tax regulations.
On November 28, 2014, Law 26/2014, of November 27, amending Law 35/2006, of November 28, on Personal Income Tax, the revised text of the Law on Non-Resident Income Tax, approved by Royal Legislative Decree 5/2004, of March 5, and other tax regulations, and Law 27/2014, of November 27, on Corporate Income Tax, were published in the “Official State Gazette”. Said regulations have introduced important novelties in our direct taxation system, generating the need to adapt some informative return models to the new material regulatory framework, among which is the model 184 informative return of entities under the income attribution regime.
Aeat modelo 184 del momento
The model is not directly taxable, i.e. it does not pay taxes, nor is it subject to payment or refund obligation. However, civil societies, inheritances, community of goods, communities of owners and all the entities that are of economic unit subject to taxation without having legal personality, must declare.
We begin by accessing the electronic page of Form 184, as we explained above. It is important to have an electronic identification certificate or electronic ID to identify yourself. The platform directs you to the following page, where you must fill in the data related to the “Entity”.
In this section, fill in the entity’s own data, such as the Tax ID number and full name or company name, etc. Remember to fill in the boxes marked with an asterisk, as they are mandatory. If the return is a complementary or substitute of a previous one, you must fill in the corresponding boxes.
When you click on these, a bar will appear with buttons where you can navigate between the income or partners. To register or deregister, click on the “New record” icon, which you can see with the “+” sign on a sheet, as shown in the figure.