If you rent premises, an office or a warehouse for your business, every month you withhold 19% of the rent from your landlord and every quarter you pay it to Hacienda, the Spanish tax agency, with modelo 115. In January you summarise the year in modelo 180: who your landlord is, which property you rent, how much you paid and how much you withheld. It is one of the annual returns in autónomo taxes in Spain, the guide with the rest of the calendar.
When you must withhold and how each quarter is filed is covered in modelo 115 explained. Here we deal with modelo 180: who files it, the deadline, what data it carries for each landlord and how to match it with your 115s.
Who files modelo 180
It is filed by anyone paying rent on an urban property subject to withholding: companies and autónomos (self-employed people) renting as part of their business (article 76.1 of the IRPF Regulation, Real Decreto 439/2007). Withholding is 19% of everything you pay the landlord, without IVA, the Spanish VAT (article 100 of the Regulation). If the landlord is a company there is also withholding (article 60.1.e of the Corporate Tax Regulation) and it also goes in modelo 180, because the form covers both taxes (Orden de 20 de noviembre de 2000, which approves modelos 115 and 180).
The practical rule: if you filed any modelo 115 during the year, you file modelo 180 in January.
When there is no withholding
In these cases you do not withhold and that rent goes in neither modelo 115 nor modelo 180 (article 75.3.g of the IRPF Regulation):
- What you pay one landlord in the year does not exceed €900.
- It is a home a company rents for its employees.
- The landlord pays IAE (the business activity tax) under a property rental heading with a non-zero charge and proves it with an Agencia Tributaria certificate, valid for the calendar year in which it is issued (section three of Orden de 20 de noviembre de 2000).
If your landlord does not live in Spain and has no permanent establishment here, withholding still applies but through another route: modelo 216 of the non-resident income tax (Orden EHA/3290/2008).
The deadline: all of January
The annual withholding summary is filed from 1 to 31 January of the following year when it is filed online or with the Agencia Tributaria's software (article 108.2 of the IRPF Regulation). Modelo 180 for 2026 can be filed until 01/02/2027, because 31/01/2027 is a Sunday. The dates are in the tax calendar.
What data it carries for each landlord
Besides the summary sheet with your details and the totals, modelo 180 carries a record for each landlord with this data (annex VI of Orden de 20 de noviembre de 2000):
- NIF (tax ID) and name or company name of the landlord and their province.
- Type: whether the rent was paid in cash or in kind.
- Withholding base: everything you paid them in the year, without IVA.
- Rate and withholding: the rate applied and the total withheld. If you used more than one rate in the year, you enter the last one.
- Accrual year: only if you paid late rent from previous years or the landlord refunded amounts charged in excess.
- Property location: a code saying whether it is in the common territory, the Basque Country, Navarre or has no cadastral reference.
- Cadastral reference and full address of the premises: street type, name, number, floor and door.
Your landlord has the cadastral reference: it appears on the IBI (property tax) bill for the property. Ask for it when you sign the lease and you will not have to look for it in January.
How to match it with your modelo 115 returns
Modelo 115 carries each quarter's totals and modelo 180 the year's detail. The withholding in your 180 must add up to the same as your four 115s.
An example. You pay €1.000 a month plus IVA for your premises. Each month the invoice adds €210 of IVA, subtracts €190 of withholding and you pay the landlord €1.020. Each quarter you pay €570 with modelo 115. In modelo 180 the landlord appears with a base of €12.000, 19% and withholding of €2.280: the sum of the four 115s.
Three details that often throw the figures off:
- What you pay on top of the rent. The base is everything you pay the landlord for any item, excluding IVA (article 100 of the Regulation). If you pay the building's community charges to the landlord, they carry withholding too.
- The payment date. Withholding arises when you pay (article 78.1 of the Regulation). December rent paid in January goes into the first 115 of the following year and into that year's 180.
- Moving premises mid-year. Each landlord appears with their details and what you paid them. The total still has to match your 115s.
If you find an error in a modelo 115, you correct it with a supplementary return, which carries a surcharge if it is late (articles 27 and 122 of the Ley General Tributaria, the General Tax Law). We explain it in surcharges for filing late. If the error is in a modelo 180 already filed, you file a supplementary or replacement return (article 122.3).
The certificate for your landlord
If your landlord is an individual, you must give them a certificate with what you paid and what you withheld before the Renta campaign opens (article 108.3 of the IRPF Regulation). They need it to subtract that withholding in their own return.
Rent and modelo 347
As a tenant, you already report rent with withholding in modelo 180, so you do not repeat it in modelo 347: transactions you already report in another periodic return with the same data are left out (article 33.2.i of Real Decreto 1065/2007). Your landlord does include it in theirs, with the cadastral reference of the premises (article 34.1.d).
How Facturaz helps
In Facturaz you record the rent invoice with its withholding and that data feeds each quarter's modelo 115 and modelo 180 in January. On Autónomo Go (€24 + VAT a month) it prepares the official file of both for you to file yourself with a step-by-step guide. On Autónomo Plus (€44 + VAT a month) our team files them for you. You can try it free for 14 days from pricing.
