Tax Agency: FAQs

Yes, as a result of the entry into force of Order HAP/1732/2014, dated September 24, the persons and entities required to submit Form 180 must include all identifying data of the leased or subleased properties, including their cadastral reference.

If the cadastral reference has not been provided to the declarant, he/she may obtain it online by accessing the Electronic Headquarters of the Cadastre.

In the event that the leased property or properties do not have a cadastral reference, key 3 must be entered in the Property Location field, corresponding to each recipient record, leaving the Cadastral Reference field blank.

In the indicated case, as many declared records as properties with different cadastral references that are subject to leasing must be included in form 180.

Thus, in the case of a tenant of a commercial premises and a parking space under the same contract, who is a tenant of a second premises under another lease contract signed with the same landlord as the first, he must 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 will record the unique cadastral reference of the premises and the parking space rented jointly together with the retention base corresponding to said contract, and a second record relating to the second premises that includes the cadastral reference of the same and the price paid for its lease.

In the first of the indicated records, the identifying data of the main property that is the object of the lease, in this case the commercial premises, must be recorded.

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

As indicated in the previous question, you must include in Form 180 as many declared records as properties with different cadastral references you use as a tenant.

In the indicated case, the declarant must include the same landlord in each recipient's record, record the cadastral reference of each property and indicate the part of the total withholding base that corresponds to each property.

In the event that the portion of the total price corresponding to each of the properties subject to it has not been specified in the lease contract, the declarant must record as the withholding base corresponding to each property the portion of the total withholding base of the contract that corresponds to it, based on the weighting of the proportion that the lessee considers that the individual price of each property represents in the total price of the lease contract entered into.

To calculate this amount, the lessee may estimate the portion of the retention base corresponding to each property based on the market price of the independent lease of a property with similar characteristics.

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

In the event that the tenant cannot reasonably assign to each property that is the object of the contract the portion of the total retention base that corresponds to it by any of the means set out above, it may declare the entire retention base in the recipient's registry corresponding to the property that it considers to be the main property in the contract, leaving the retention base field blank in the registries corresponding to the rest of the properties leased jointly and whose ownership corresponds to the same landlord. In the aforementioned case, if there are two main properties among all those leased, the declarant must assign to each main property half of the total withholding base for the lease contract, leaving the withholding base field blank in the records corresponding to the rest of the properties leased jointly, recording in any case the cadastral reference of each of them.

In the indicated case, each tenant must include in Form 180 the cadastral reference of the property that they are renting, regardless of whether it is the subject of other lease contracts with different tenants.

In the indicated case, key 3 must be entered in the property location field of the type 2 registration designs, leaving the cadastral reference field blank.

FAQs

Is it compulsory to state the land registry reference of urban properties on form 180?

What should I fill in on form 180 if the leased property has no land registry reference?

What should I fill in on form 180 if I am leasing several properties owned by the same lessor under several different leases?

What should I fill in on form 180 if I am leasing several properties owned by the same lessor under one single lease?

What amount should I state as the withholding tax base of a property leased alongside others in a single lease contract where the portion of the total price corresponding to each property is not specified?

What should I state on form 180 if I am leasing a section of a property that has a single land registry reference and there are other lessees present?

What should I state in the land registry reference on form 180 if I am leasing a property that is owned by an Owners' Association and does not have a separate land registry reference to the properties owned by the association?