Skip to main content
Form 180. Informative Tax Return. Withholdings and payment on account. Revenues from leases of urban properties. Annual summary.

1.2 Obliged to file a tax return

Form 180 must be filed by all persons or organisations, including public administrations, that, are required to withhold or pay Personal Income Tax, Corporation Tax and non-resident Income Tax on account (permanent establishments) pursuant to the provisions of the legal standards and regulations governing these taxes, and pay income subject to withholding or payment on account that must be included in this form. (See "Income that must be included")

  1. Earnings from real estate and income from economic activities from leasing or subleasing urban real estate subject to withholding or payment on account corresponding to recipients considered as taxpayers for the purposes of Personal Income Tax. However, income from the sublease of urban real estate subject to withholding or payment on account that generates earnings from liquid capital to which the recipients, who pay income tax, are entitled must be entered on form 193, approved by Order of 18 November 1999 (Official State Gazette of 19 November).
  2. Income from the lease or sublease of urban real estate subject to withholding or payment on account corresponding to payers of Corporation Tax, as well as those corresponding to the permanent establishments of taxpayers required to pay non-resident income tax.