Form guide
Modelo 184: Declaración informativa anual. Entidades en régimen de atribución de rentas
Form 184 (Declaración informativa anual. Entidades en régimen de atribución de rentas) is filed with the Agencia Tributaria (AEAT, the Spanish Tax Agency). In 2026 it falls due on 2 February 2026, according to the official calendar.
In a nutshell
- Filed with
- the Agencia Tributaria (AEAT, the Spanish Tax Agency)
- For those taxed in
- Mainland Spain and the Balearic Islands
- How often
- Annual
- Deadlines in 2026
- One: 2 February 2026
- Official calendar consulted on
- 21 September 2026
Who files it
Text from the official source, in Spanish
Comunidades de bienes, sociedades civiles sin personalidad jurídica a efectos del IS y demás entidades en atribución de rentas que ejerzan una actividad económica o cuyas rentas superen 3.000 € anuales (art. 70 RIRPF).
All its deadlines
Each row is a deadline from the official calendar: the last day to file. When that day falls on a Saturday, Sunday or public holiday, the calendar already moves it to the next working day.
| Period | Last day | Day |
|---|---|---|
| Año 2025 | 2 February 2026 | Monday |
| Año 2026 | 1 February 2027 * | Monday |
* Date worked out with the deadline rule, because the official calendar for that year has not been published yet. Check it when it comes out.
Every deadline of the year, month by month: 2026 tax calendar.
Official links
Where it is filed, its instructions and, if there is one, the file format for importing it. All on the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency).
| For | Official link |
|---|---|
| File it | Modelo 184 (trámite) |
| Instructions and help | Plazos de presentación |
| Instructions and help | Nota informativa (pdf) |
| File format | Presentación mediante fichero |
| File format | Diseño de registro 184, 2025 (pdf) |
| File format | Diseños de registro modelos 100-199 |
Frequently asked questions
When is form 184 filed in 2026?
According to the official calendar of the Agencia Tributaria (AEAT, the Spanish Tax Agency): Año 2025, by 2 February 2026.
Who has to file form 184?
According to the Agencia Tributaria (AEAT, the Spanish Tax Agency): “Comunidades de bienes, sociedades civiles sin personalidad jurídica a efectos del IS y demás entidades en atribución de rentas que ejerzan una actividad económica o cuyas rentas superen 3.000 € anuales (art. 70 RIRPF).”
What happens if I file form 184 late?
If you file it before the tax authority has asked you to and there is an amount to pay, there is a surcharge of 1% plus another 1% for each full month of delay, and of 15% plus interest after twelve months (art. 27 of the Ley General Tributaria, the General Tax Act). If there is nothing to pay, the general penalty is €200, which drops to €100 if you file without having been asked; for information returns it goes by the item of data (art. 198). The details are in the guide to missed deadlines.
Does Mis Obligaciones file form 184 for me?
No. Mis Obligaciones suggests it in your calendar with the reason, takes you to its official page and reminds you a week before and the day before. The filing is done by you, or your gestoría (tax adviser’s office), on the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency).
Official sources
Where what this page says comes from, consulted on the review date. If something does not match, the source prevails.
- 2026 tax calendar for Mainland Spain and the Balearic Islands Agencia Tributaria
- Modelo 184 (trámite) Agencia Tributaria
- Plazos de presentación Agencia Tributaria
- Nota informativa (pdf) Agencia Tributaria
- Presentación mediante fichero Agencia Tributaria
- Diseño de registro 184, 2025 (pdf) Agencia Tributaria
- Diseños de registro modelos 100-199 Agencia Tributaria
Keep reading
- 2026 tax calendarThe 164 deadlines of 2026 in Mainland Spain and the Balearic Islands, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json.
- Filing lateWhat it costs to file a Hacienda form late or pay the Seguridad Social late: 1% per month, 15%, the €200 penalty and the 10% and 20% surcharges.
- Examples7 made-up profiles and the 2026 calendar that Mis Obligaciones’s rules give them: self-employed under direct assessment and under modules, companies, the Canary Islands, Bizkaia and Navarre.
- GlossaryWhat an autoliquidación, the 70% rule, REDEME, SII, IGIC, the Concierto Económico or RETA are, explained in two sentences with their official source.
This is information copied from official sources to help you find your way, not tax advice: your case may have exceptions. Check it on the authority’s website or with whoever advises you.
Your deadlines, and only yours
Tell Mis Obligaciones what you do for a living and it suggests your calendar for the year, each form with its reason. You review it, and it reminds you a week before and the day before.