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V2358-14 ·10 September 2014 ·consulta-vinculante Medium impact
Tax

Entities under the income attribution regime must file Form 184 even if certain sections are blank

An art gallery under the income attribution regime enquired whether it was required to file Form 184 (the annual informative tax return) if certain sections of the form contained no information. The Directorate General for Taxes (DGT) ruled that the obligation to file remains even if some sections are blank.

In 5 key points

How it affects those involved

Entities subject to the income attribution regime must ensure they file Form 184 annually, regardless of whether all fields contain data, to comply with reporting obligations.

Lifecycle

2014-09-10PublishedPublished 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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