Ultimo aggiornamento: February 08, 2024
- What is it for?
Modelo 180 is the annual summary of the forms 115 that we have filed on a quarterly basis. It is used to inform Hacienda of the total amount of withholdings applied to rent expenses.
- Who has to submit this form?
Anyone who has had to file Modelo 115 quarterly during the year.
- When must it be submitted?
It is submitted once a year and it is in January, at the same time as the Q4 forms.
- When do I have to pay and when don't I?
It is only an informative form that is neither payable nor refundable, but the details (DNI/NIE, surname and name) and the location of the office and the provider of the rental service who invoiced you with withholding tax are made known.
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