Aeat modelo 184
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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 declarations.
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.
Order HAP/2250/2015, of October 23, which approves model 184 of the annual informative return to be filed by entities under the income attribution regime and which amends 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.
Form 184 deadline
Once we detect errors in an information return filed and the deadline for its voluntary filing has expired, the first thing we should do would be to qualify the nature of the errors made, in order to identify the necessary mechanism to correct them.
The options in these cases will be to file a complementary return, to file a substitute return or to modify the informative return filed through the Tax Agency E-Office.
The complementary return may be made to include data that should have been included in the return for the same year filed previously, but which have been completely omitted from the return. This would be the option used, for example, in the case of receiving invoices after the deadline for transactions that should have been included in the recently filed form 347.
On the other hand, the substitute return must be used with the aim of completely annulling and replacing the previously filed return, either because inaccurate or erroneous data have been included or because the number of records to be modified/included makes it unfeasible to correct them by means of a complementary return.
The other new feature for the 2017 tax year is the elimination of the Help Program for the completion of form 184, which is now completed using the form available on the AEAT website, as is the case with the rest of the informative returns.
Entities under the income attribution regime, such as inheritances, community property, civil societies without commercial purpose and other entities without legal personality that constitute an economic unit or a separate estate subject to taxation, are obliged to file form 184, provided that they carry out an economic activity or when, without carrying out an economic activity, they obtain income over 3,000 euros.
The entity itself must take into account the 5% reduction of the net income from economic activities calculated by the objective estimation method, which will be entered directly in the field “Net Attributable Income”, as well as the reduction of the net income from economic activities for maintaining or creating employment, which, if applicable, must be quantified at the entity’s headquarters.