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Modelo 184: Atribución de rentas (income attribution return for CB / SC / dormant estates)

Modelo 184: Atribución de rentas (income attribution return for CB / SC / dormant estates) is filed with Agencia Tributaria — modelo 184. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €29 to €29.

We file your modelo 184 (informative return for entities under the income attribution regime) with the AEAT (Spanish Tax Agency). We cover comunidades de bienes, sociedades civiles without a commercial purpose, herencias yacentes and comunidades hereditarias. We validate that the participants' percentages of participation add up to 100 % and that the income attributed to each one is proportional to their share. We automatically detect when IS (corporate income tax) applies instead of the 184 (sociedades civiles with a commercial purpose since 2016).

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Estimated total cost
€29 to €29
Managora's fee
€35.09 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
1 to 30 January of the year following the tax year. No extension.
Where it is filed
Agencia Tributaria — modelo 184 ↗
What you receive
Application

Cost breakdown: Our fee 29 €. The modelo 184 is informative (it attributes income to the participants), it does not generate an amount payable or a tasa (official fee). Fixed total cost..

Modelo 184: Atribución de rentas (income attribution return for CB / SC / dormant estates): how is it filed?

  1. 1Answer the chat questions (~10 minutes).
  2. 2We validate that the percentages add up to 100 %, that the attribution to each participant is proportional, and that the entity is NOT required to pay IS (a sociedad civil with a commercial purpose).
  3. 3Payment of 29 €.
  4. 4Signing of the mandate from your phone.
  5. 5We file the modelo 184 electronically with the AEAT.
  6. 6You receive the stamped copy with a CSV (secure verification code) plus an attribution certificate for each participant (needed so that each one can declare it in their IRPF / IS).

Which documents do you need?

  • •Deed of incorporation of the entity / certification of the start of activity.
  • •Documentation of each participant's % of participation.
  • •Annual accounts or year-end close with a breakdown of income by category.
  • •Certificates of withholdings borne by the entity.
  • •DNI/NIF (identity/tax ID) of each participant (individual or legal person).

Legal basis and things to bear in mind

  • Nature: INFORMATIVE return (no amount to pay). The entity does NOT pay tax; the income is attributed to the participants.
  • Obliged parties (art. 89 LIRPF): comunidades de bienes, sociedades civiles without legal personality OR without a commercial purpose, herencias yacentes, comunidades hereditarias and other entities under art. 35.4 LGT.
  • Sociedades civiles with legal personality and a COMMERCIAL PURPOSE: they are taxed under IS since 2016 (Ley 27/2014, art. 7.1.a). They do NOT file the 184.
  • Each participant must declare their attributed share in their IRPF (modelo 100) or IS as applicable.
  • Attribution (art. 88 LIRPF): proportional to each participant's % of participation. The total must be 100 %.
  • Deadline: 1 to 30 January of the following year. No extension.
  • Penalties: surcharges under art. 27 LGT for late filing + a penalty under art. 198 LGT for failure to comply with the informative obligation (20 €/omitted item, minimum 300 €, maximum 20.000 €).

Modelo 184: Atribución de rentas (income attribution return for CB / SC / dormant estates): frequently asked questions

Modelo 184: Atribución de rentas (income attribution return for CB / SC / dormant estates): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €29 to €29: Our fee 29 €. The modelo 184 is informative (it attributes income to the participants), it does not generate an amount payable or a tasa (official fee). Fixed total cost.. Managora's fee is €35.09, 21% VAT included (€29.00 net + €6.09 VAT). This procedure carries no official tasa.

Modelo 184: Atribución de rentas (income attribution return for CB / SC / dormant estates): how long does it take?

1 to 30 January of the year following the tax year. No extension.

Modelo 184: Atribución de rentas (income attribution return for CB / SC / dormant estates): which documents do I need?

You need to have to hand: Deed of incorporation of the entity / certification of the start of activity., Documentation of each participant's % of participation., Annual accounts or year-end close with a breakdown of income by category., Certificates of withholdings borne by the entity., DNI/NIF (identity/tax ID) of each participant (individual or legal person).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria — modelo 184. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria — modelo 184 ↗.

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