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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.
Question raised: Obligation to submit Form 184, the annual informative tax return to be filed by entities under the income attribution regime for the 2013 fiscal year, in the presence of sections within said form that contain no information.
Entities under the income attribution regime that carry out economic activities are obliged to submit the informative tax return regarding the income to be attributed to their partners. The regulations governing Form 184 do not exclude the obligation to file in the event that some of its sections contain no information.
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