Annual Summary of Rental Withholdings

You must file Modelo 180 if you filed any Modelo 115 during the year — i.e., if you paid rent for an urban property used in your business activity to a natural person.

The same taxpayers who file quarterly 115 returns: self-employed workers and companies renting premises, offices or warehouses for their business where the landlord is a natural person.

Modelo 180 is an informative summary — it does not settle new tax, it simply informs AEAT about who the landlord is, how much you paid them and how much you withheld during the year. AEAT cross-references this against the landlord's income tax return.

For each landlord you must declare:

• Landlord's NIF (tax ID).
• Full name or company name.
• Nature of income (urban property rental).
• Gross amount of rents paid (total for the year).
• Withholdings applied (19 % of total).
• Cadastral reference of the rented property.

Modelo 180 totals must match exactly the sum of the four quarterly 115 returns:

If there are discrepancies, correct them before filing the 180 using supplementary or substitute filings for the relevant quarterly 115.

You need the cadastral reference of the rented property. You can get it from the lease agreement, from the IBI (property tax) receipt the landlord pays, or by searching the address at the Catastro Electronic Office at catastro.meh.es. Without this reference, the form cannot be filed correctly.

Autónomo Simple does not file Modelo 180 directly. Rental expenses logged in the app include the base and VAT breakdown. For the 180, sum up the withholdings from all four quarterly 115 returns (19 % of each rent payment) and enter the landlord's details in the AEAT Electronic Office.