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

3.1. Description of the registers

For each taxpayer, two different types of registration will be included, which can be distinguished between based on the first position, in line with the following criteria:

  • Type 1: Registration of the taxpayer. Identification details and summary of the tax return Registration type design 1 of those included later in these same sections and Annex to the Order.
  • Type 2: Recipient register Design of type 2 records of the indicated later in these sections and the annex to the Order.

The order of submission will follow the record types, with a single type 1 record and as many type 2 records as beneficiaries on the tax return.

However, form 180 must include as many beneficiary registrations as leased properties with the corresponding land registry reference. For leases or subleases of several properties by the same lessor, this beneficiary must be included in a registration relating to each property with the eased property land registry reference number, specifying the part of the total withholding base corresponding to said property.

All alphanumeric and alpha fields are to be left justified and padded with blanks to the right, in upper case with no special characters, and with no accented vowels.

For language-specific characters, use ISO-8859-1 encoding. As a result, the letter "Ñ" will use the value ASCII 209 (Hex.D1) and "Ç" (capitalised cedilla) the Value ASCII 199 (Hex.C7).

All numeric fields are to be right justified and padded with zeros to the left with no signs and with no bundling.

All fields will have content, unless otherwise specified in the field description. If there is no content, numeric fields are to be filled with zeros and both alphanumeric and alphabetic fields with blanks.

The first record of the file will contain a field consisting of 13 characters, in positions 488 to 500 reserved for the electronic stamp, which will be filled in exclusively by the official Tax Agency programmes. In all other cases, fill in with blanks.