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

General data

Designation

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

Type of procedure

Taxation

Subject

Taxes

Object

Annual information return.Annual summary of income from certain rents or income from the leasing or subleasing of urban property for Personal Income Tax, Corporation Tax and Non-Resident Income Tax, corresponding to permanent establishments.This corresponds to the income or withholdings paid or declared in the corresponding monthly or quarterly returns of form 115.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematic submission via the Internet.

Documentation

Form 180

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)

  • Order HAC/1276/2020 of 28 December,

    por la que se modifican determinadas declaraciones informativas, la Orden de 20 de noviembre de 2000, por la que se aprueban los modelos 115, en pesetas y en euros, de declaración-documento de ingreso, los modelos 180, en pesetas y en euros, del resumen anual de retenciones e ingresos a cuenta sobre determinadas rentas o rendimientos procedentes del arrendamiento o subarrendamiento de inmuebles urbanos, la Orden EHA/3895/2004, de 23 de noviembre, por la que se aprueba el modelo 198, de declaración anual de operaciones con activos financieros y otros valores mobiliarios, la Orden EHA/3021/2007, de 11 de octubre, por la que se aprueba el modelo 182 de declaración informativa de donativos, donaciones y aportaciones recibidas y disposiciones realizadas, la Orden EHA/3481/2008, de 1 de diciembre, por la que se aprueba el modelo 189 de declaración informativa anual acerca de valores, seguros y rentas, la Orden HAP/1608/2014, de 4 de septiembre, por la que se aprueba el modelo 187, de declaración informativa de

  • Order HFP/1351/2021 of 1 December

    amending various informative tax returns (BOE 3-December-2021)