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Modelo 180 annual summary of rental withholdings (year-end close of the 115)

Modelo 180 annual summary of rental withholdings (year-end close of the 115) is filed with Agencia Estatal de Administración Tributaria (AEAT). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €19 to €19.

We file your annual modelo 180 for you: a named summary of the landlords and properties whose rents have generated a withholding for you during the year. We validate the reconciliation with the sum of the quarterly modelo 115 returns, group by property situation (territorio común, foral status, no cadastral reference, abroad) and detect inconsistencies in the 19 %.

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Estimated total cost
€19 to €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
From 1 to 31 January of the year following the year declared (art. 108 RIRPF).
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: Our fee 19 €. The modelo 180 is an informative annual summary; it does not involve any tax payment or tasa (official fee)..

Modelo 180 annual summary of rental withholdings (year-end close of the 115): how is it filed?

  1. 1Answer the chat questions (~10 minutes).
  2. 2We validate the reconciliation with the quarterly 115 returns, group by property situation and detect inconsistencies in the 19 %.
  3. 3Payment of 19 €.
  4. 4Sign the mandate from your mobile.
  5. 5We file the modelo 180 through the Sede AEAT (Tax Agency online portal) with your digital certificate or representation. Immediate receipt.
  6. 6You receive the AEAT receipt, a full copy of the 180, the signed mandate and the invoice.

Which documents do you need?

  • •Annual list of landlords with gross rent and withholding (exportable from your accounting software).
  • •Quarterly modelo 115 returns filed (1T, 2T, 3T, 4T) to reconcile the annual total.
  • •Cadastral references of the properties (you will find them in the contracts or on the IBI (property tax) receipt).
  • •If it is a supplementary/replacement return: a copy of the previous 180 return with its number.

Legal basis and things to bear in mind

  • Deadline: from 1 to 31 January of the following year (art. 108 RIRPF). Filed late, penalty under art. 198 LGT (200 € or 20 € per omitted item, capped at 20.000 €).
  • The 180 is INFORMATIVE: it closes the quarterly 115 and allows the AEAT to cross-check the withholdings against the landlord's income tax return.
  • Mandatory reconciliation: the sum of withholdings in the 180 must match EXACTLY the sum of the 4 quarterly modelo 115 returns for the year. If not, correct the relevant 115 with a supplementary return before filing the 180.
  • Anyone with 0 leases does not file a 180. If you filed a 115 with data but there are now no landlords, review it: probably a data-entry error.
  • Property situation: 1 = territorio común with cadastral reference; 2 = País Vasco / Navarra; 3 = no cadastral reference; 4 = abroad. The AEAT automatically checks the cadastral reference against the Catastro (Land Registry).

Modelo 180 annual summary of rental withholdings (year-end close of the 115): frequently asked questions

Modelo 180 annual summary of rental withholdings (year-end close of the 115): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €19 to €19: Our fee 19 €. The modelo 180 is an informative annual summary; it does not involve any tax payment or tasa (official fee).. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.

Modelo 180 annual summary of rental withholdings (year-end close of the 115): how long does it take?

From 1 to 31 January of the year following the year declared (art. 108 RIRPF).

Modelo 180 annual summary of rental withholdings (year-end close of the 115): which documents do I need?

You need to have to hand: Annual list of landlords with gross rent and withholding (exportable from your accounting software)., Quarterly modelo 115 returns filed (1T, 2T, 3T, 4T) to reconcile the annual total., Cadastral references of the properties (you will find them in the contracts or on the IBI (property tax) receipt)., If it is a supplementary/replacement return: a copy of the previous 180 return with its number.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Estatal de Administración Tributaria (AEAT). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.

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