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Modelo 180 annual withholding tax summary for rentals (closing of Modelo 115)

Modelo 180 annual withholding tax summary for rentals (closing of Modelo 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: €50.

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We submit your annual Modelo 180: a nominative summary of the landlords and properties whose rents generated withholding tax for you during the financial year. We automatically check that it matches the sum of your quarterly Modelo 115 submissions, group them by property location (common territory, regional foral territory, without a cadastral reference, or abroad) and detect any inconsistencies regarding the 19 % rate.

Practical guide: IRPF for the self-employed in Spain: payments on account and withholdings. Requirements, deadlines and the steps, explained.

What we charge you
€50
Managora's fee
€50.00 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
From 1 to 31 January of the year following the declared financial year (art. 108 RIRPF).
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: Our fee €50.00 (21% VAT incl.). Modelo 180 is an annual informative summary; it does not involve any tax payment or tasa..

Modelo 180 annual withholding tax summary for rentals (closing of Modelo 115): how is it filed?

  1. 1Answer the chat questions (around 10 minutes).
  2. 2We check that it matches the quarterly 115 forms, group by property location and detect any inconsistencies regarding the 19 % rate.
  3. 3Payment of €50.00 (21% VAT incl.).
  4. 4Sign the mandate from your mobile phone.
  5. 5We submit Modelo 180 via the AEAT (Spanish Tax Agency) Sede electrónica (online portal) using your digital certificate or representation. Instant receipt.
  6. 6You receive the AEAT receipt, a full copy of Modelo 180, the signed mandate and your invoice.

Which documents do you need?

  • •Annual list of landlords with gross rent and withholding tax (exportable from your accounting software).
  • •Submitted quarterly Modelo 115 forms (1T, 2T, 3T, 4T) to match the annual total.
  • •Cadastral references of the properties (you will find them in the contracts or on the IBI receipt).
  • •If it is a complementary/substitutive submission: a copy of the previous Modelo 180 declaration with its number.

Legal basis and things to bear in mind

  • Deadline: from 1 to 31 January of the following year (art. 108 RIRPF). Late submissions are subject to penalties under art. 198 LGT (200 € or 20 € per omitted data point, capped at 20.000 €).
  • Modelo 180 is INFORMATIVE: it closes the quarterly Modelo 115 and allows the AEAT to cross-reference withholdings with the landlord's income tax return.
  • Compulsory matching: the sum of withholdings on Modelo 180 must match EXACTLY the sum of the 4 quarterly Modelo 115 forms of the financial year. If not, you must regularise the relevant Modelo 115 with a complementary return before submitting Modelo 180.
  • Those with 0 rentals do not submit Modelo 180. If you submitted Modelo 115 with data but now have no landlords, please check: this is likely a data entry error.
  • Property location: 1 = common territory with cadastral reference; 2 = Basque Country / Navarre; 3 = without cadastral reference; 4 = abroad. The AEAT automatically cross-checks the cadastral reference with the Catastro.

Modelo 180 annual withholding tax summary for rentals (closing of Modelo 115): frequently asked questions

Modelo 180 annual withholding tax summary for rentals (closing of Modelo 115): how much does it cost?

We charge you €50: our fee plus, where applicable, the fixed official tasa we advance. Our fee €50.00 (21% VAT incl.). Modelo 180 is an annual informative summary; it does not involve any tax payment or tasa.. Managora's fee is €50.00, 21% VAT included (€41.32 net + €8.68 VAT). This procedure carries no official tasa.

Modelo 180 annual withholding tax summary for rentals (closing of Modelo 115): how long does it take?

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

Modelo 180 annual withholding tax summary for rentals (closing of Modelo 115): which documents do I need?

You need to have to hand: Annual list of landlords with gross rent and withholding tax (exportable from your accounting software)., Submitted quarterly Modelo 115 forms (1T, 2T, 3T, 4T) to match the annual total., Cadastral references of the properties (you will find them in the contracts or on the IBI receipt)., If it is a complementary/substitutive submission: a copy of the previous Modelo 180 declaration 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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