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Spanish form 184 calculator

Whether your Spanish comunidad de bienes has to file it, the date it really falls due, how much is attributed to each member and what a mistake costs.

The entity’s income for the year, to measure it against the €3,000 threshold of article 70.1
Must it file?
Yes
Last day to file
2 February 2026
And to notify the members
2 March 2026
Duty to file Spanish form 184 and its due dates
Inside the income-attribution regime?Yes
Threshold that applies (art. 70.1)€3,000
Who files itAny of the members
Date the Gazette still printsart. 4 of the Order, superseded28 February 2026
Real last day to filemoved under art. 30.52 February 2026
Technical-failure tail (art. 17.2)6 February 2026
Written notice to members (art. 70.2)2 March 2026
  • Letting is not a business activity without at least one person employed full time under an employment contract (article 27.2 of the income tax act), so it is measured against the €3,000 threshold.
  • Without a duly evidenced representative, article 45.3 of the General Tax Act lets whoever apparently manages the entity answer for it and, failing that, any of the members.
  • And article 35.7 leaves them jointly and severally liable, so the tax authority can pursue any one of them.
  • Filing does not close the obligation: article 70.2 of the regulation requires each member to be notified in writing, and that notice falls due on 2 March 2026.
  • Article 4 of the Order approving the form still reads “in the month of February” on the Gazette’s site, that is until 28 February 2026, 26 days more than there really are. That Order has no consolidated text, so the 2017 amendment was never folded into it.
  • The 31st of January fell on a non-working day, so the deadline moves to the next working day under article 30.5 of Law 39/2015.
  • With that shift the deadline leaves January altogether, which is what happens in 2026 and in 2027.
  • The written notice to the members falls due one month after the filing period ends, and without it none of them can prepare their own tax return.
  • If a technical failure prevents online filing, article 17.2 of Order HAP/2194/2013 allows four further calendar days.
Not a comunidad de bienes?

A civil partnership with a commercial object left the attribution regime on 1 January 2016 under Law 26/2014, and an agricultural transformation company was never in it under article 87.2: both pay corporation tax and do not file this form. An entity formed abroad is inside it, but any member who is a taxpayer files on its behalf.

An indicative calculation under Spanish state rules. It does not replace professional advice or the tax agency’s own instructions, and does not constitute financial or tax advice.

This does not compute the tax each member ends up paying, which depends on their own bands, personal allowance and other income. Nor the entity’s VAT or local business tax, which are its own obligations and are not attributed.

Video: how to use the calculator

1

Who files form 184, and against which threshold

Article 70.1 of the Spanish income tax regulation obliges income-attribution entities through which a business activity is carried on, or whose income exceeds €3,000 a year. It is an “or”, so a business activity obliges on its own with no threshold at all, even at nil or at a loss: a comunidad de bienes running a shop always files. Article 2 of the Order says the same thing from the other side, as a double exclusion. What decides whether the threshold applies at all is not the amount or the number of properties but article 27.2 of the Act: letting is a business activity only where at least one person is employed full time under an employment contract. A comunidad de bienes letting a flat, however expensive, is not carrying on a business activity and is measured against the €3,000.

2

Which entities are inside the regime, and which left it

Article 8.3 denies taxpayer status to comunidades de bienes, unadministered estates and civil partnerships not subject to corporation tax. That last qualifier is the 2014 reform: since 1 January 2016 a civil partnership with a commercial object pays corporation tax and stops filing this form. Agricultural transformation companies were never inside it, because article 87.2 expressly sends them to corporation tax. And since 2022 there is one more exception, introduced by decree-law 18/2022: paragraph 12 of article 15 bis of the corporation tax act can subject an attribution entity to that tax.

3

The deadline, computed rather than quoted, and the date the Gazette still prints

Article 4 of Order HAP/2250/2015 says, and still says today on the Gazette’s own page, that the return is filed in the month of February. Order HFP/1106/2017 rewrote that article entirely: from the 1st to the 31st of January, applicable for the first time to the 2017 return filed in 2018. The amendment does not appear in the published text because this Order has no consolidated version, so boe.es serves the original 2015 text and relegates the change to a line of later references. The 31st of January moves to the next working day under article 30.5 of Law 39/2015, and the tax agency publishes the result itself: 1 January to 2 February 2026.

4

How income is split, and what happens when the agreement is not evidenced

Article 89.3 attributes income according to the rules or agreements applicable in each case and, where these are not evidenced to the tax authority, in equal shares. A verbal seventy-thirty agreement is attributed fifty-fifty. Withholdings suffered by the entity follow the same percentage, because article 89.2 lets each member deduct them in the same proportion in which the income is attributed. And article 88 preserves the nature of the income as it passes to the member: what was rent stays property income and what was the shop stays business income, so two members of one entity can end up in different boxes of their own returns.

5

Why the figure on the form is larger than the one that is taxed

Article 89.1.1 requires the attributable income to be computed without the reductions of articles 23.2, 23.3, 26.2 and 32, and article 89.4 hands them back to the member to claim in their own return. The largest is the residential letting reduction, which since Law 12/2023 is a scale of 90, 70, 60 or 50 per cent according to the case and no longer the flat 60 per cent still widely quoted. So the figure form 184 attributes to each member is deliberately unreduced, and copying it straight into the tax return means overpaying. Note too that the list article 89.4 gives back is shorter than the one article 89.1 removed: there the whole of article 32, here only its first paragraph.

6

And the obligation that does not end with the form

Article 70.2 of the regulation requires the entity to notify its members in writing of the income attributed to them, the bases of the deductions and the withholdings that correspond to them, and that notification must be made available to them within one month of the end of the filing period. It is a second date and a duty owed to the members rather than to the tax authority: without it a member has nothing with which to prepare their own return, which is filed months later. The regulation does not say how that month is counted, so the tool returns the date-to-date figure and, where it falls on a non-working day, the shifted one as well.

Worked example

An example, and it is the calculator’s opening state. Two siblings set up a comunidad de bienes to let a commercial unit, with no employees, and make €12,000 of net income in 2025, with €2,280 withheld by the tenant on its quarterly form 115 returns. They agreed verbally to split it seventy-thirty, but that agreement is not evidenced to the tax authority. Because letting without a full-time employee is not a business activity, the entity is measured against the €3,000 threshold and exceeds it, so it must file. The income is attributed in equal shares, €6,000 each instead of the €8,400 and €3,600 agreed, and the withholdings follow the same percentage at €1,140 each. The return fell due on 2 February 2026, not across the whole of February as the Gazette prints, and the written notice to both siblings was due by 2 March. Had one sibling’s tax number been wrong, article 199.4 would cost €200 with no ceiling at all, against the €150 it would have cost to file nothing and regularise voluntarily.

Frequently asked questions

When is Spanish form 184 filed?
From 1 to 31 January of the following year, and that 31st moves to the next working day if it falls on a Saturday, Sunday or public holiday. The 2025 return therefore fell due on Monday 2 February 2026, which is the date the form’s own deadline page on the tax agency’s site publishes, and the 2026 return falls due on Monday 1 February 2027. If a technical failure prevents online filing, article 17.2 of Order HAP/2194/2013 allows four further calendar days.
Why does the Spanish Gazette say form 184 is filed in February?
Because what it publishes is the original 2015 text. Article 4 of Order HAP/2250/2015 said “in the month of February”, and Order HFP/1106/2017 rewrote it entirely to the 1–31 January period, applicable for the first time to the 2017 return. That amendment has not been folded into the published text because this Order has no consolidated version: the Gazette notes it in one line of later references and leaves the article exactly as published. Anyone reading the article rather than the sidebar takes away a date that has been wrong for eight filing seasons.
Does a comunidad de bienes that only lets one flat have to file?
Only if its income exceeds €3,000 a year. Letting is not a business activity unless at least one person is employed full time under an employment contract, under article 27.2 of the income tax act, so an entity letting without employees is measured against the threshold however high the rent. If instead the entity runs a business, it always files, even at nil or at a loss: article 70.1 of the regulation obliges entities through which a business activity is carried on without making it conditional on any amount.
How is the income split between the members?
According to the applicable agreements, but only where these are evidenced to the tax authority. Article 89.3 of the income tax act attributes in equal shares when they are not, so a verbal seventy-thirty agreement becomes fifty-fifty for tax purposes. Withholdings suffered by the entity follow that same percentage, because article 89.2 lets each member deduct them in the same proportion in which the income is attributed. Evidencing the agreement, usually in a deed or a contract filed with the authority, is what makes the real split the tax split.
Who signs form 184 if the entity has no representative?
Article 45.3 of the General Tax Act gives a cascade: the representative, provided that capacity is duly evidenced; failing an appointment, whoever apparently manages or directs the entity; and failing that, any of its members. Because article 35.7 also leaves those who concur in one taxable event jointly and severally liable, the tax authority can pursue any single member. It is the same word, “fehaciente”, that decides the income split in article 89.3: an informal entity gets both default rules at once.
Can I copy the attributed income straight into my tax return?
Not if it comes from letting a home. Article 89.1.1 forbids applying the reductions of articles 23.2, 23.3, 26.2 and 32 when computing the attributable income, and article 89.4 hands them back to the member to claim in their own return. The residential letting reduction is now a scale of 90, 70, 60 or 50 per cent according to the case, so the figure on the form is deliberately unreduced and copying it into the tax return means overpaying. The reduction also has conditions of its own and must be claimed before a tax check begins.
Does the entity have to tell its members what it declared?
Yes, in writing, and it is a separate obligation from filing the form. Article 70.2 of the regulation requires it to notify each member of the income attributed, the bases of the deductions and the withholdings, and to make that notification available within one month of the end of the filing period. For the 2025 return, which fell due on 2 February 2026, the month ended on 2 March. Without that notice a member has nothing with which to prepare their own income tax return, which is filed from April onwards.
What happens if I file form 184 late, or with a wrong tax number?
They are two very different regimes. Failing to file falls under the fourth paragraph of article 198.1 of the General Tax Act, because this return reports on third parties: €20 per person, with a floor of €300 and a ceiling of €20,000, and article 198.2 halves the penalty and both limits if it is filed before the authority asks. Getting a member’s tax number wrong is article 199.4, €200 per person affected and with no ceiling at all, because it is not a monetary item. Getting the amounts wrong is article 199.5, up to 2 per cent with a floor of €500.
And if the entity made nothing this year?
It depends on why it is obliged. If it carries on a business activity it files anyway: article 70.1 does not make that obligation conditional on any amount, so a nil or loss-making year is declared with the same boxes and the negative result is attributed to the members, who bring it into their own returns. If it carries on no business activity and its income does not exceed €3,000, article 90.5 of the act and article 2 of the Order exempt it from filing. That does not relieve it of its other obligations, such as VAT or the local business tax, which are its own and are not attributed.
Does form 184 pay any tax?
No. It is an information return and settles nothing, because article 8.3 of the income tax act denies these entities taxpayer status. Its function is to tell the tax authority whose income it really was: it identifies each partner, heir or member by tax number, the income attributed to them from each source and the withholdings that correspond to them. Whoever pays is each member, in their own income tax or corporation tax return, with the income already characterised according to the source it came from.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: