Modelo 184: Income-attribution entities (annual informative return)

Modelo 184. Annual informative return of income-attribution entities.

Annual information return of income-attribution entities, attributing to each partner, heir, or member their share of income, withholdings, and deductions.

  • Informative
  • Filed annually
  • 87 casillas in 9 sections
  • 7 reference only
  • 80 you enter
Established by

Declarante

58

MEDIUM TYPE

Box 58 of modelo 184, tax year 2025.

Reference only Text

  • Required
Legal basis
Registry identifiers
Casilla id
decl.tipo-soporte
Semantic role
tipo_soporte
Registry section
declarante
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024
59-107

TELEPHONE

Box 59-107 of modelo 184, tax year 2025.

You enter this Text

  • Required
Legal basis
Registry identifiers
Casilla id
decl.persona-relacion
Semantic role
persona_relacion
Registry section
declarante
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024
108-120

IDENTIFYING NUMBER OF THE RETURN

Box 108-120 of modelo 184, tax year 2025.

Reference only Text

  • Required
Legal basis
Registry identifiers
Casilla id
decl.numero-justificante
Semantic role
numero_justificante
Registry section
declarante
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024
121-122

SUPPLEMENTARY OR REPLACEMENT RETURN

Box 121-122 of modelo 184, tax year 2025.

Reference only Text

Legal basis
Registry identifiers
Casilla id
decl.complementaria-sustitutiva
Semantic role
declaracion_complementaria_sustitutiva
Registry section
declarante
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024
156

TAXATION UNDER THE CORPORATE INCOME TAX REGIME

Box 156 of modelo 184, tax year 2025.

You enter this Text

Legal basis
Registry identifiers
Casilla id
decl.tributacion-impuesto-sociedades
Semantic role
tributacion_impuesto_sociedades
Registry section
declarante
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024
157-171

Net turnover

Amount declared on modelo 184. The design splits it into an integer and a decimal part.

You enter this Amount in euros

Legal basis
Registry identifiers
Casilla id
decl.importe-neto-cifra-negocios
Semantic role
importe_neto_cifra_negocios
Registry section
declarante
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024
ejercicio

Tax year the return refers to

Box ejercicio of modelo 184, tax year 2025.

Reference only Year

  • Required
Legal basis
Registry identifiers
Casilla id
decl.ejercicio
Semantic role
filing_year
Registry section
declarante
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024 2022 2019-2021 2016-2018 2015
tipo-declaracion

Type of return (original / replacement / supplementary)

Box tipo-declaracion of modelo 184, tax year 2025.

Reference only Text

  • Required
Legal basis
Registry identifiers
Casilla id
decl.tipo-declaracion
Semantic role
tipo_declaracion
Registry section
declarante
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024 2022 2019-2021 2016-2018 2015

Declarante › Entidad

145

ENTITY TYPE

Box 145 of modelo 184, tax year 2025.

You enter this Text

Legal basis
Registry identifiers
Casilla id
decl.entidad-espanola.tipo-entidad
Semantic role
tipo_entidad_espanola
Registry section
declarante.entidad
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024
146

MAIN ACTIVITY

Box 146 of modelo 184, tax year 2025.

You enter this Text

Legal basis
Registry identifiers
Casilla id
decl.entidad-espanola.actividad-principal
Semantic role
actividad_principal_espanola
Registry section
declarante.entidad
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024

Declarante › Entidad extranjera

147

ENTITY TYPE

Box 147 of modelo 184, tax year 2025.

You enter this Text

Legal basis
Registry identifiers
Casilla id
decl.entidad-extranjera.tipo-entidad
Semantic role
tipo_entidad_extranjera
Registry section
declarante.entidad_extranjera
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024
148

PURPOSE

Box 148 of modelo 184, tax year 2025.

You enter this Text

Legal basis
Registry identifiers
Casilla id
decl.entidad-extranjera.objeto
Semantic role
objeto_entidad_extranjera
Registry section
declarante.entidad_extranjera
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024
149-150

COUNTRY CODE

Box 149-150 of modelo 184, tax year 2025.

You enter this Country code

Legal basis
Registry identifiers
Casilla id
decl.entidad-extranjera.clave-pais
Semantic role
clave_pais_entidad_extranjera
Registry section
declarante.entidad_extranjera
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024
151-155

Percentage of attributable income

Field declared on modelo 184, the informative return of income-attribution entities.

You enter this Percentage

Legal basis
Registry identifiers
Casilla id
decl.entidad-extranjera.porcentaje-renta-residentes
Semantic role
porcentaje_renta_atribuible_residentes
Registry section
declarante.entidad_extranjera
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024

Declarante › Representante

172-180

N.I.F. OF THE REPRESENTATIVE

Box 172-180 of modelo 184, tax year 2025.

You enter this NIF

Legal basis
Registry identifiers
Casilla id
decl.representante-nif
Semantic role
representante_nif
Registry section
declarante.representante
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024
181-220

SURNAMES AND FIRST NAME OR COMPANY NAME OF THE REPRESENTATIVE

Box 181-220 of modelo 184, tax year 2025.

You enter this Text

Legal basis
Registry identifiers
Casilla id
decl.representante-nombre
Semantic role
representante_nombre
Registry section
declarante.representante
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024

Declarante › Totales

136-144

TOTAL NUMBER OF RECORDS OF MEMBERS, HEIRS, CO-OWNERS OR PARTICIPANTS

Box 136-144 of modelo 184, tax year 2025.

Reference only Whole number

  • Required
Legal basis
Registry identifiers
Casilla id
decl.total-socios
Semantic role
total_registros_socios
Registry section
declarante.totales
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes 2023-2024
221-229

Total number of entity records

Field declared on modelo 184, the informative return of income-attribution entities.

Reference only Whole number

  • Required
Legal basis
Registry identifiers
Casilla id
decl.total-registros-entidad
Semantic role
total_registros_entidad
Registry section
declarante.totales
Sources
aeat-dr-184-2025
Revisions
2025-y-siguientes

Declarado › Renta

76

SHEET TYPE

Box 76 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.tipo-hoja
Semantic role
tipo_hoja
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
77

Attributed-income type key (A=movable capital, C=real-estate capital, D=economic activities, F=gains/losses excl. transfer, G=gains/losses on transfer, I=IRPF deductions, J=IS deductions, K=withholdings borne, L=excess negative income from no-treaty countries)

Box 77 of modelo 184, tax year 2025.

You enter this Text

  • Required
  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.clave
Semantic role
tipo_renta_atribuida_clave
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
78-79

Attributed-income subtype key (granularity by domestic/foreign geographic origin, applicable reductions, etc.)

Box 78-79 of modelo 184, tax year 2025.

You enter this Text

  • Required
  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.subclave
Semantic role
tipo_renta_atribuida_subclave
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
80-81

COUNTRY CODE

Box 80-81 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.clave-pais
Semantic role
clave_pais_renta
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
82

RETURN DETERMINATION REGIME

Box 82 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.regimen-determinacion-rendimientos
Semantic role
regimen_determinacion_rendimientos
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
83

ACTIVITY TYPE

Box 83 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.tipo-actividad
Semantic role
tipo_actividad
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
84-87

IAE GROUP OR HEADING

Box 84-87 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.epigrafe-iae
Semantic role
epigrafe_iae
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
88-96

NIF OF THE TRANSFEREE PERSON OR ENTITY / NIF OF THE COLLECTIVE INVESTMENT INSTITUTION

Box 88-96 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.cesionario-nif
Semantic role
cesionario_nif
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
97-116

NAME OR COMPANY NAME OF THE TRANSFEREE / NAME OF THE COLLECTIVE INVESTMENT INSTITUTION

Box 97-116 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.cesionario-denominacion
Semantic role
cesionario_denominacion
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
117-124

Year

Box 117-124 of modelo 184, tax year 2025.

You enter this Date

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.fecha-adquisicion
Semantic role
fecha_adquisicion
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
125-137

Net asset value / adjustments: increases

Amount declared on modelo 184. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.valor-liquidativo
Semantic role
valor_liquidativo_o_ajustes_aumentos
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
138-150

Acquisition, subscription or book value

Amount declared on modelo 184. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.valor-adquisicion
Semantic role
valor_adquisicion_o_ajustes_disminuciones
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
151-164

Gross income / amount of accrued returns / accounting result

Field declared on modelo 184, the informative return of income-attribution entities.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.ingresos-integros
Semantic role
ingresos_integros_atribuibles
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
165-176

Expenses / excess negative income

Amount declared on modelo 184. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos
Semantic role
gastos_deducibles_atribuibles
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
177-190

Amount of income attributable / net return attributable to the entity member (unsigned, no decimal comma, in euros)

Box 177-190 of modelo 184, tax year 2025.

You enter this Amount in euros

  • Required
  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.renta-atribuible-importe
Semantic role
renta_atribuible_importe
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
191-195

Reduction percentage

Amount declared on modelo 184. The design splits it into an integer and a decimal part.

You enter this Percentage

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.porcentaje-reduccion
Semantic role
porcentaje_reduccion_renta_atribuible
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
196-207

ATTRIBUTABLE INCOME WITH THE RIGHT TO A REDUCTION

Box 196-207 of modelo 184, tax year 2025.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.renta-atribuible-con-reduccion
Semantic role
renta_atribuible_con_derecho_reduccion
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
208-220

Gains / losses

Amount declared on modelo 184. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.ganancias-perdidas
Semantic role
ganancias_perdidas_patrimoniales_atribuibles
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
221-232

Deduction base / amount

Amount declared on modelo 184. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.base-deduccion
Semantic role
base_deduccion_o_importe
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
233-244

Withholdings and payments on account

Amount declared on modelo 184. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.retenciones
Semantic role
retenciones_ingresos_a_cuenta_atribuibles
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
245

LOCATION OF THE PROPERTY

Box 245 of modelo 184, tax year 2025.

You enter this Whole number

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.situacion-inmueble
Semantic role
situacion_inmueble
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
246-265

CADASTRAL REFERENCE

Box 246-265 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.referencia-catastral
Semantic role
referencia_catastral
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
396

CASH RECEIPTS AND PAYMENTS BASIS

Box 396 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.criterio-cobros-pagos
Semantic role
criterio_cobros_y_pagos
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
498-500

NUMBER OF DAYS OF LETTING OR TRANSFER OF USE AND ENJOYMENT

Box 498-500 of modelo 184, tax year 2025.

You enter this Whole number

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.dias-arrendamiento
Semantic role
numero_dias_arrendamiento
Registry section
declarado.renta
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024

Declarado › Renta › Gastos actividades economicas

266-277

Economic-activity expenses. Staff costs

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-actividad.gastos-personal
Semantic role
gasto_actividad_gastos_personal
Registry section
declarado.renta.gastos_actividades_economicas
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
278-289

Economic-activity expenses. Operating consumption

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-actividad.consumos-explotacion
Semantic role
gasto_actividad_consumos_explotacion
Registry section
declarado.renta.gastos_actividades_economicas
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
290-301

Economic-activity expenses. Tax-deductible levies

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-actividad.tributos-deducibles
Semantic role
gasto_actividad_tributos_deducibles
Registry section
declarado.renta.gastos_actividades_economicas
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
302-313

Economic-activity expenses. Leases and royalties

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-actividad.arrendamientos-canones
Semantic role
gasto_actividad_arrendamientos_canones
Registry section
declarado.renta.gastos_actividades_economicas
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
314-325

Economic-activity expenses. Repairs and maintenance

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-actividad.reparaciones-conservacion
Semantic role
gasto_actividad_reparaciones_conservacion
Registry section
declarado.renta.gastos_actividades_economicas
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
326-337

Economic-activity expenses. Independent professional services

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-actividad.servicios-profesionales
Semantic role
gasto_actividad_servicios_profesionales
Registry section
declarado.renta.gastos_actividades_economicas
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
338-349

Economic-activity expenses. Utilities

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-actividad.suministros
Semantic role
gasto_actividad_suministros
Registry section
declarado.renta.gastos_actividades_economicas
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
350-361

Economic-activity expenses. Financial expenses

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-actividad.gastos-financieros
Semantic role
gasto_actividad_gastos_financieros
Registry section
declarado.renta.gastos_actividades_economicas
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
362-373

Economic-activity expenses. Depreciation

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-actividad.amortizaciones
Semantic role
gasto_actividad_amortizaciones
Registry section
declarado.renta.gastos_actividades_economicas
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
374-385

Economic-activity expenses. Provisions

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-actividad.provisiones
Semantic role
gasto_actividad_provisiones
Registry section
declarado.renta.gastos_actividades_economicas
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
386-395

Economic-activity expenses. Other tax-deductible expenses

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-actividad.otros-gastos-deducibles
Semantic role
gasto_actividad_otros_gastos_deducibles
Registry section
declarado.renta.gastos_actividades_economicas
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024

Declarado › Renta › Gastos capital inmobiliario

397-407

Real-estate capital expenses. Interest and other financing costs

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-inmobiliario.intereses-financiacion
Semantic role
gasto_inmobiliario_intereses_financiacion
Registry section
declarado.renta.gastos_capital_inmobiliario
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
408-418

Real-estate capital expenses. Maintenance and repair

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-inmobiliario.conservacion-reparacion
Semantic role
gasto_inmobiliario_conservacion_reparacion
Registry section
declarado.renta.gastos_capital_inmobiliario
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
419-429

Real-estate capital expenses. Outstanding interest and repair or maintenance costs

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-inmobiliario.intereses-gastos-reparacion
Semantic role
gasto_inmobiliario_intereses_gastos_reparacion
Registry section
declarado.renta.gastos_capital_inmobiliario
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
430-439

Real-estate capital expenses. Levies and surcharges

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-inmobiliario.tributos-recargos
Semantic role
gasto_inmobiliario_tributos_recargos
Registry section
declarado.renta.gastos_capital_inmobiliario
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
440-450

Real-estate capital expenses. Doubtful balances

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-inmobiliario.saldos-dudoso-cobro
Semantic role
gasto_inmobiliario_saldos_dudoso_cobro
Registry section
declarado.renta.gastos_capital_inmobiliario
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
451-460

Real-estate capital expenses. Amounts accrued by third parties

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-inmobiliario.cantidades-devengadas-terceros
Semantic role
gasto_inmobiliario_cantidades_devengadas_terceros
Registry section
declarado.renta.gastos_capital_inmobiliario
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
461-470

Real-estate capital expenses. Insurance premiums

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-inmobiliario.primas-seguros
Semantic role
gasto_inmobiliario_primas_seguros
Registry section
declarado.renta.gastos_capital_inmobiliario
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
471-480

Real-estate capital expenses. Depreciation of the property

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-inmobiliario.amortizacion-inmueble
Semantic role
gasto_inmobiliario_amortizacion_inmueble
Registry section
declarado.renta.gastos_capital_inmobiliario
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
481-488

Real-estate capital expenses. Depreciation of movable assets

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-inmobiliario.amortizacion-bienes-muebles
Semantic role
gasto_inmobiliario_amortizacion_bienes_muebles
Registry section
declarado.renta.gastos_capital_inmobiliario
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
489-497

Real-estate capital expenses. Other deductible expenses

Tax-deductible expense declared in modelo 184's entity record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-entidad
Legal basis
Registry identifiers
Casilla id
tipo2.gastos-inmobiliario.otros-gastos-deducibles
Semantic role
gasto_inmobiliario_otros_gastos_deducibles
Registry section
declarado.renta.gastos_capital_inmobiliario
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024

Declarado › Miembro

18-26

NIF of the member

Field of the member declared in modelo 184's type 3 record.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.miembro-nif
Semantic role
miembro_nif
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
27-35

NIF of the tax representative

Field declared on modelo 184, the informative return of income-attribution entities.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.representante-fiscal-nif
Semantic role
miembro_representante_fiscal_nif
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
36-75

Surnames and first name, company name or denomination of the member

Field of the member declared in modelo 184's type 3 record.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.miembro-nombre
Semantic role
miembro_nombre_razon_social
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
76

SHEET TYPE

Box 76 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.tipo-hoja
Semantic role
tipo_hoja
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
77-78

Province code

Field of the member declared in modelo 184's type 3 record.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.codigo-provincia
Semantic role
miembro_codigo_provincia
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
79-80

COUNTRY CODE

Box 79-80 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.clave-pais
Semantic role
miembro_clave_pais
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
81

PARTICIPANT TYPE CODE

Box 81 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.clave-tipo-participe
Semantic role
clave_tipo_participe
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
82

Member as at 31 December

Field of the member declared in modelo 184's type 3 record.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.miembro-a-31-diciembre
Semantic role
miembro_a_31_diciembre
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
83-85

Number of days as a member

Field of the member declared in modelo 184's type 3 record.

You enter this Whole number

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.dias-miembro
Semantic role
numero_dias_miembro
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
86-92

Participation percentage

Amount declared on modelo 184. The design splits it into an integer and a decimal part.

You enter this Percentage

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.porcentaje-participacion
Semantic role
porcentaje_participacion
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
93

CODE

Box 93 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.clave
Semantic role
tipo_renta_atribuida_clave
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
94-95

SUB-CODE

Box 94-95 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.subclave
Semantic role
tipo_renta_atribuida_subclave
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
96-108

AMOUNT (INCOME / WITHHOLDING / DEDUCTION)

Box 96-108 of modelo 184, tax year 2025.

You enter this Amount in euros

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.importe
Semantic role
importe_atribuido_miembro
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
109-119

Reduction

Amount declared on modelo 184. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.reduccion
Semantic role
reduccion_atribuida_miembro
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
120-159

TAX ADDRESS OF THE ENTITY MEMBER

Box 120-159 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.domicilio-fiscal
Semantic role
miembro_domicilio_fiscal
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
160-171

DEDUCTIBLE PROVISIONS AND HARD-TO-JUSTIFY EXPENSES

Box 160-171 of modelo 184, tax year 2025.

You enter this Amount in euros

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.provisiones-gastos-dificil-justificacion
Semantic role
provisiones_y_gastos_dificil_justificacion
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
172

Nature of the property

Field of the member declared in modelo 184's type 3 record.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.naturaleza-inmueble
Semantic role
naturaleza_inmueble
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
173

LOCATION OF THE PROPERTY

Box 173 of modelo 184, tax year 2025.

You enter this Whole number

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.situacion-inmueble
Semantic role
situacion_inmueble
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
174-193

CADASTRAL REFERENCE

Box 174-193 of modelo 184, tax year 2025.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.referencia-catastral
Semantic role
referencia_catastral
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
194

Reported-party code

Field declared on modelo 184, the informative return of income-attribution entities.

You enter this Text

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.clave-declarado
Semantic role
clave_declarado
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
195-199

PERCENTAGE OF OWNERSHIP OF THE PROPERTY

Box 195-199 of modelo 184, tax year 2025.

You enter this Percentage

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.porcentaje-titularidad-inmueble
Semantic role
porcentaje_titularidad_inmueble
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
200-202

NUMBER OF DAYS OF LETTING OR TRANSFER OF USE AND ENJOYMENT OF THE PROPERTY

Box 200-202 of modelo 184, tax year 2025.

You enter this Whole number

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.dias-arrendamiento
Semantic role
numero_dias_arrendamiento
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
203-215

Prior net return of activities under objective assessment

Amount declared on modelo 184. The design splits it into an integer and a decimal part.

You enter this Amount in euros

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.rendimiento-neto-previo-eo
Semantic role
rendimiento_neto_previo_estimacion_objetiva
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024
216-229

REDUCED NET RETURN FROM AGRICULTURAL, LIVESTOCK AND FORESTRY ACTIVITIES UNDER OBJECTIVE ASSESSMENT

Box 216-229 of modelo 184, tax year 2025.

You enter this Amount in euros

  • Segmento 184-2-socio
Legal basis
Registry identifiers
Casilla id
tipo3.rendimiento-neto-minorado-agricola-eo
Semantic role
rendimiento_neto_minorado_agricola_estimacion_objetiva
Registry section
declarado.miembro
Sources
aeat-dr-184-2025 boe-modelo-184-2015-form
Revisions
2025-y-siguientes 2023-2024