If you filed Modelo 115, the quarterly return, during the year because you rent premises or an office for your business, January brings Modelo 180 as the annual summary. While each quarter you only reported the total withheld, here you have to identify each landlord: their tax ID, the details of the rented property, the rent paid and the withholding you applied.
The tax agency uses this information to check that the landlord reports that rental income in their personal or corporate tax return, and so that they can offset the withholdings you paid on their behalf. That is why the details should match the lease and the landlord's invoices.
The typical mistake is that the total of the 180 does not match the total reported on Modelo 115, added up across the four quarters, usually because a monthly payment was made late and reported in another quarter, or because the landlord changed mid-year and this was not reflected. Another common slip is identifying the property incorrectly, especially when several premises are rented from the same landlord.
It is also good practice to give the landlord a certificate showing the year's withholdings. Like the 115, it is only filed by a tenant who has to withhold; if your rental is exempt from withholding, you do not need to file it.In kontora the forms are prepared box by box from your double-entry books, with deadline reminders, and you file them from the app itself with your digital certificate (303, 130, 111, 115 and 123 by direct filing; 349, 347, 190, 180 and 193 through TGVI), or your adviser does.
Guides that use this term
- Modelos 111 and 115: Spanish withholdings explained
- Spanish tax calendar 2026-2027 for autónomos and SL companies
- Quarterly tax returns for the self-employed in Spain: which forms you file each quarter and by when
- Tax and accounting duties of a Spanish SL
Related terms
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