Tax Calendar
Form 180
Annual summary of withholdings on property rental income — the annual informative counterpart of Form 115.
Informational content updated to 2026. Deadlines, amounts and percentages shown on this page may change due to regulatory updates. For your specific case, please consult with our certified professionals before taking action. Schedule free consultation →
What is Form 180?
Form 180 (Modelo 180) is the annual informative declaration summarising all withholdings on property rental income applied during the year. It is the annual counterpart of Form 115.
No payment or refund is generated: its purpose is to provide the AEAT and each landlord with the full detail of withholdings applied during the tax year. Landlords use this information in their personal income tax (Renta) return.
The AEAT cross-checks Form 180 data against landlords' income tax returns to identify any inconsistencies.
Who must file?
- All entities that filed Form 115 at any point during the year.
- Companies and self-employed workers who applied rental property withholdings during the fiscal year.
Exceptions and exemptions:
- Those who did not apply any rental withholdings during the year (no Form 115 obligations).
Filing deadlines
| Period | Deadline |
|---|---|
| Full calendar year | By 31 January of the following year Form 180 for 2025 is due by 31 January 2026, coinciding with Form 190. |
How to file
- 1 Access the AEAT electronic office: sede.agenciatributaria.gob.es.
- 2 Log in with a digital certificate or Cl@ve.
- 3 Select Form 180 and the tax year.
- 4 For each landlord: enter NIF, name, cadastral reference of the property, total rent paid and total withholding applied during the year.
- 5 Submit the return and save the confirmation.
Required documentation
- The four Form 115 quarterly returns filed during the year.
- Data for each landlord: NIF, name, property (cadastral reference), total rent paid and withholding applied.
- Rental contracts for the year.
Penalties for non-compliance
- Informative return: fixed penalty for not filing or filing late.
- The exact penalty for not filing Form 180 or filing with incorrect data varies by case. Consult our professionals for the applicable amount.
Last reviewed: June 2026. Tax regulations change frequently — check our tax calendar or contact our professionals for advice tailored to your situation.
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