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Form 115.Withholdings and payment on account.Income or yields from the leasing or sub-letting of urban buildings.

General data

Designation

Form 115.Withholdings and payment on account.Income or yields from the leasing or sub-letting of urban buildings.

Type of procedure

Taxation

Subject

Taxes

Object

Form to be filed by all those persons or entities, including Public Administrations, that are obliged to withhold or pay Personal Income Tax, Corporate Income Tax and Non-Resident Income Tax (permanent establishments) and pay income subject to withholding or payment on account for income from real estate capital and economic activities from the lease or sublease of urban properties corresponding to recipients who are considered taxpayers for Personal Income Tax, or pay income from the lease or sublease of urban properties corresponding to taxpayers for Corporate Income Tax, as well as income corresponding to permanent establishments of taxpayers for Non-Resident Income Tax.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematics

AEAT offices

Collaborating Entities

Documentation

Form 115.It shall be submitted within the first twenty calendar days following the calendar quarter.For large companies:first twenty days of each month.

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution body

Tax Agency

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations

ORDER of 20 November 2000 approving forms 115, in pesetas and in euros,

of declaration-payment document, forms 180, in pesetas and in euros, of the annual summary of withholdings and payments on account on certain income or yields from the lease or sublease of urban properties for Personal Income Tax, Corporation Tax and Non-Resident Income Tax, corresponding to permanent establishments, as well as the physical and logical designs for the replacement of the inner sheets of the aforementioned form 180 by directly computer-readable supports, and the general conditions and procedure for their telematic filing are established.(BOE 28-November-2000)

Regulation approving the inclusion of the procedure or service in the register

ORDER HAC/540/2003 of 10 March 2003,

which approves forms 202, 218 and 222 for making the instalment payments on account of Corporation Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution system incorporated abroad with presence in Spanish territory, and establishes the general conditions and procedure for their telematic filing, and modifies the regulation of social collaboration in the telematic filing of the tax returns corresponding to forms 115, 117, 123, 124, 126 and 128 and of the returns corresponding to the annual summaries of withholdings, forms 180 and 193.(BOE 14-March-2003)