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V0631-24 ·11 April 2024 ·consulta-vinculante Medium impact
Tax

Duty to file Model 184 for entities in rental attribution regime, including foreign ones

A Spanish resident asks whether they must file Model 184 for their participation in a US company operating as a transparent entity. The DGT clarifies that foreign entities with a nature analogous to rental attribution entities are obliged to file, subject to specific exceptions.

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2024-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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