What is the 180 model?
Form 180 is defined as the annual summary of withholdings and payments on account on certain income or yields derived from the leasing or subleasing of urban real estate. This form must be filed annually in a period running from 1 to 31 January of each year.
What is the procedure for filing Form 180?
According to the Tax Agency’s instructions, the filing of Form 180 using the signature system with an access code in a previous registration as a user (Cl@ve PIN system) is only enabled for individuals who are not obliged to use the advanced digital signature.
This password-based signature method requires prior registration in the system, which can be carried out online using the NIF or NIE with expiry date, the code from the letter of invitation to the system received at the tax address, the current account number and the mobile phone number. Alternatively, registration can be carried out by identification at the Tax Agency Administration or Delegation.
Telematic filing, as detailed by the Tax Agency, is subject to certain conditions:
- The declarant must have a Tax Identification Number (NIF).
- The declarant must have an advanced electronic signature system or an identification and authentication system using a qualified electronic certificate.
- For online filing, the prior use of a help programme is required to generate the file with the return to be transmitted, either the one provided by the State Tax Administration Agency or any other programme that generates a file in the same format.
In order to complete the Form 180, according to the AEAT, detailed information must be available on all expenses related to the rental of offices or premises, together with the corresponding withholdings. It is essential to break down the information as follows:
- The sum of the tax bases for the rental of premises or offices.
- The total amount of withholding taxes levied on the rental of premises or offices, together with the tax rate applied.
- The total number of suppliers.
- Basic tax information for each supplier.
Who must comply with the filing of Form 180 according to the Tax Agency?
The Tax Agency clearly establishes the obligation to file Form 180, indicating that this responsibility falls on all persons or entities, including Public Administrations, which have the obligation to withhold or make payments on account for Personal Income Tax, Corporate Income Tax and Non-Resident Income Tax (permanent establishments) according to the legal and regulatory provisions applicable to these taxes.
In particular, those who are obliged to file Form 115 must also comply with the filing of Form 180, as the latter constitutes the annual information return of Form 115. It is therefore crucial that the quarterly returns coincide with the annual return.
The Tax Agency specifies the scope of the obligation, including income from real estate capital and economic activities from the lease or sublease of urban real estate subject to withholding or payment on account. This applies to recipients considered to be personal income taxpayers. However, income derived from the subletting of urban real estate subject to withholding or payment on account that generates income from movable capital for its recipients must be declared using form 193.
Form 180 must also be filed for income from the lease or sublease of urban property subject to withholding or payment on account, corresponding to corporate income taxpayers, as well as income corresponding to permanent establishments of non-resident income taxpayers.
However, there are situations in which the obligation to file this form is exempted, such as when the rentals to the same lessor do not exceed 900 euros, or in cases of rentals for workers’ housing, financial leases or leasing, and when the lessor proves that the lessee must pay tax under a heading of group 861.
In exceptional cases where filing via the Internet is not possible for technical reasons within the regulatory deadline, Form 180 may be filed within four calendar days following the end of that period.
