- What is it for?
This form is used to pay Hacienda the amounts withheld from the rental invoices you have received, basically for office rental expenses.
- Who has to submit this form?
If you have had rental expenses, it is likely that you will find on your invoice the concept "Retención de IRPF” (Personal Income Tax Withholding). This means that you will have to pay this amount to the tax authorities. The total of your invoice will remain the same, but you will pay part of it to Hacienda and part to the providor.
- When must it be submitted?
This is a form that must be filed quarterly. You will also be obliged to file the annual form. The annual form is Modelo 180 (explained here).
- When do I have to pay and when don't I?
When you see a negative amount on an invoice with the concept of the Personal Income Tax (IRPF), it does not mean that it is a discount on the invoice, but that this amount must be paid by you to the Hacienda through this form on behalf of the supplier.
- When do I have to pay and when don't I?
The amount is already specified in the invoices you receive with this concept. However, it will be 19% of the taxable base of the invoice. You don't need to worry, as you will always see this item broken down on the invoices you receive with withholding tax.