Form 184. Information Return. Organisations under the income allocation system. Annual return.
Form to be filed by organisations operating under the income allocation system, whether incorporated in Spain or abroad, that carry out economic activities or have an income in excess of €3,000 per annum. Therefore, this return should not be filed by organisations operating under the income allocation system and incorporated abroad that obtain income in Spain without carrying out an economic activity in Spain, regardless of the amount of income obtained.