FAQs

Yes, as a result of the entry into force of Order HAP/1732/2014, of 24 September, the persons and entities obliged to file form 180 must include all the identifying details of the properties leased or subleased, including the cadastral reference of the same.

In the event that the cadastral reference number has not been supplied to the declarant, the same may be obtained via the Internet, by accessing the electronic headquarters of the Cadastre.

If the leased property or properties do not have a cadastral reference, the key 3 should be entered in the field Property location, for each payee record, leaving the field Cadastral reference blank.

In the aforementioned case, the 180 form must include as many records of declared properties as properties with different cadastral references that are rented.

Thus, in the case of a lessee of commercial premises and a parking space under the same lease, who is the lessee of a second premises under another lease concluded with the same lessor as the first, he should proceed as follows:

In the event that the parking space has the same cadastral reference as the first premises, the declarant must include at least two records of recipients in Form 180, a first record in which he/she shall include the unique cadastral reference of the premises and the parking space rented together with the withholding base corresponding to said contract, and a second record relating to the second premises including the cadastral reference of the same and the price paid for its rental.

In the first of the above-mentioned registers, the details identifying the main property being leased, in this case the business premises, must be entered.

In the event that the parking space, being a separate property from the first premises, has its own cadastral reference, you should proceed as indicated in the following question.

As indicated in the previous question, you should include in form 180 as many records of declared properties as properties with different cadastral reference you use as tenant.

In this case, the declarant must include the same landlord in each register of payee, give the cadastral reference of each property and indicate the part of the total withholding base that corresponds to each property.

If the lease contract does not specify the share of the total price for each of the properties covered by the lease, the declarant shall enter as the withholding base for each property that part of the total withholding base of the contract which corresponds to it, based on the weighting of the proportion which the lessee considers that the individual price of each property represents in the total price of the lease contract concluded.

In order to calculate this amount, the lessee may estimate the portion of the withholding base for each immovable property from the market price of an independent lease of an immovable property with similar characteristics.

In the event that the same lease contract covers several properties with similar characteristics, the declarant may allocate the withholding tax base corresponding to each property by dividing the total withholding tax base equally.

In the event that the lessee cannot reasonably assign to each property covered by the contract the part of the total withholding base that corresponds to him by any of the above means, he may declare the total withholding base in the register of the recipient corresponding to the property that he considers to be the main property in the contract, leaving the withholding base field blank in the registers corresponding to the rest of the properties leased jointly and whose ownership corresponds to the same lessor.In the aforementioned case, if there are two main properties among the total number of leased properties, the declarant must assign to each main property half of the total withholding base for the lease contract, leaving blank the withholding base field of the registers corresponding to the rest of the properties jointly leased, stating in any case the cadastral reference of each of them.

In the case indicated, each lessee must include in form 180 the cadastral reference of the property being leased, regardless of whether it is the subject of other lease contracts with different lessees.

In the case indicated above, the code 3 should be entered in the property location field of the type 2 record designs, leaving the cadastral reference field blank.