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Spanish form 180 calculator

How many records your lease generates, how the withholding base is split between several properties, when the return really falls due and what getting it wrong costs.

The base is the lease's for the year, excluding VAT; the properties are those with a different cadastral reference
Type 2 records
3
Base on the principal record
€12,000.00
The “recipients” box
3
Withholding base assigned to each form 180 record
Record 1€12,000.00
Record 2€12,000.00
Record 3€12,000.00
Total base assigned€36,000.00
Property location codes1
The “total recipients” boxcounts records, not people3
People actually declared1
  • Your lease generates 3 records because the form is indexed by cadastral reference and not by lease: you must include as many records as there are properties with a different reference being let.
  • The “total recipients” box will read 3, but the penalty in articles 198.1 and 199.4 counts people and there is only one here. They are two different units and it is worth not confusing them.
  • The Order's consolidated text still requires filing on media above 25 recipients and excludes online filing above 1,000 records. Neither threshold exists: Order HAP/2194/2013 suppressed every channel other than the internet.
Properties with no cadastral reference
Properties with no cadastral reference

An element owned by a block's owners' association that has no cadastral reference of its own is declared with code 4. The other three codes distinguish territory: 1 for the rest of Spain, 2 for the Basque Country and 3 for Navarre.

Indicative calculation: it does not constitute tax advice. Splitting the base between several properties depends on the lease and on a judgement only the tenant can make.

The withholding itself is not computed here, which belongs to form 115, and no cadastral reference is validated. Basque and Navarrese territory is out of scope beyond location codes 2 and 3.

Video: how to use the calculator

1

Who files it, and why its own Order does not say

The Order of 20 November 2000 approves form 115 and form 180 in a single norm, and it has a paragraph two devoted to who must file the quarterly return and no equivalent for the annual one. The duty comes straight from article 108.2 of the personal income tax regulation: whoever is required to withhold files an annual return of the withholding effected. In practice, form 180 is filed by whoever filed form 115s during the year, and for the same lettings. If none of the rent paid was subject to withholding, because it did not reach 900 euros a year or because the landlord produced the group 861 certificate, there was no withholding base and there is nothing to summarise.

2

The unit of declaration is the cadastral reference, not the lease

Since Order HAP/1732/2014 each record on the form identifies the let property by its cadastral reference, its location code and its address. The tax office puts it in one sentence: you must include as many records as there are properties with a different cadastral reference in the letting. Premises and a parking space let under the same contract are one record if they share a reference and two if each has its own. And where the property has no cadastral reference, like a storeroom belonging to a block’s owners’ association, location code 4 goes in and the reference box is left blank.

3

How a single base is split between several properties

A lease usually states one total price and the form asks for an amount per property, so the tax office gives a cascade of three rules. If the lease specifies each property’s share, use that. If not, weight it by what the tenant considers each property’s individual price to represent, estimable from the market rent of a similar independent property, and where the properties are of analogous characteristics the total base is split equally. And if neither can reasonably be done, the whole base goes on the property regarded as the principal one and the amount box of the rest is left blank, their cadastral reference being declared in every case. With two principal properties, half each.

4

The deadline, computed rather than quoted

The form’s own Order prints three dates: the first twenty natural days of January for paper, and 1 January to 20 February both for machine-readable media and for online filing. Article 108.2 of the regulation prints two more: 20 January as the general rule and 31 January where the return is filed on machine-readable media. Since article 12 of Order HAP/2194/2013 suppressed every channel other than the internet, and because the form’s own Order says electronic filing meets the media requirement, what governs is 31 January, moved to the next working day where it falls on a non-working one. The tax office confirms it from outside and publishes 2 February 2026.

5

And the penalty, which counts something other than the form does

Annex VI defines the total recipients box as the number of records, and warns that one recipient appearing in several is counted as many times as they appear. The General Tax Act counts something else: each item or set of items referring to one same person. Not filing is 20 euros per person with a minimum of 300 and a maximum of 20,000, and article 198.2 halves the penalty and both limits where you file before the tax office asks. Filing with the cadastral reference wrong is 200 euros per affected landlord under article 199.4, with no maximum at all, because a reference is not a monetary item. With the amounts wrong it is article 199.5: up to 2% of what was misdeclared, with a minimum of 500 euros.

Worked example

An example, and it is the calculator’s opening state. A company rents three premises of analogous characteristics from one landlord for 36,000 euros a year in total, without the lease saying which part belongs to each. Because all three have their own cadastral reference, form 180 carries three records rather than one; because they are analogous, the base is split equally and each record shows 12,000 euros. The total recipients box will read 3, even though the landlord is one person. The 2025 summary fell due on 2 February 2026, not on 31 January, because that day was a Saturday, and not on the 20 February the Order still prints. And had that company got the cadastral reference of its three premises wrong, article 199.4 would cost it 200 euros, against the 150 that not filing the summary at all would have cost.

Frequently asked questions

When is Spanish form 180 filed?
From 1 to 31 January of the following year, and that 31st moves to the next working day where it falls on a Saturday, a Sunday or a holiday. The 2025 summary therefore fell due on Monday 2 February 2026, which is the date the form’s own deadlines page on the tax office site publishes, and the 2026 one falls due on Monday 1 February 2027. Where a technical failure prevents online filing, article 17.2 of Order HAP/2194/2013 gives four further calendar days.
Why does the form 180 Order say 20 February while the tax office says 2 February?
Because the Order dates from 2000 and its consolidated text describes a world that no longer exists. Its paragraphs twelve and seventeen set 20 February for machine-readable media and for the online channel of the day, and its paragraph ten sets 20 January for paper. Order HAP/2194/2013 suppressed every channel other than the internet and repealed by blanket clause anything inconsistent with it, and a blanket repeal leaves no note in a consolidated text. What stands is the deadline in article 108.2 of the regulation: 1 to 31 January.
How many records does form 180 carry if I rent several premises from one owner?
As many as there are properties with a different cadastral reference. The tax office says so in its frequently asked questions, and adds the case of premises and a parking space: if they share a cadastral reference they go in a single record, with the principal property’s details, and if the parking space has its own they go in separate records. The total recipients box will count those records, not the people, because annex VI says one recipient is counted as many times as they appear.
What amount do I put on each property if the lease gives one price?
The tax office gives three rules in order. If the lease specifies each property’s share, that one. If not, the share the tenant considers each property’s individual price to represent, estimable from the market rent of an independent letting of a similar property, and where the properties are of analogous characteristics the total base split equally. And if neither can reasonably be done, the whole base in the principal property’s record, leaving the amount box of the rest blank but always declaring their cadastral reference. With two principal properties, half each.
And if the property I rent has no cadastral reference?
Location code 4 goes in the property location field and the cadastral reference box is left blank. That is what happens, for instance, with an element owned by a block’s owners’ association that has no reference of its own separate from the flats’. The other three codes distinguish territory: 1 for the rest of Spain, 2 for the Basque Country and 3 for Navarre. If the reference has not been given to you, you can look it up on the Cadastre’s electronic office.
Does form 180 have to reconcile with my four form 115s?
Yes, and that is where it differs from form 190, which is filed the same day and does not have to reconcile with its four form 111s. Form 190 reports the income paid exempt income included, and so carries amounts that never went through a quarterly return. Form 180 has no income code at all and no field for exempt income: its two magnitudes are the withholding base and the withholding. The two legitimate differences are repayments of amounts overpaid in earlier years, which are declared with a negative sign, and back payments, which go in a separate record with their own accrual year.
Do I have to file form 180 if the rent carried no withholding?
No, if none of the income you paid was subject to withholding. Article 75.3.g) of the regulation takes out of withholding, among other cases, lettings that do not exceed 900 euros a year to the same landlord and those of a landlord who produces the tax office certificate for group 861 of the business activities tax. With no withholding there is no withholding base, and form 180 is built entirely on that magnitude. If any income during the year was subject to it, the summary reports that income.
What does filing form 180 late cost?
Article 198.1, fourth paragraph, of the General Tax Act: 20 euros for each landlord who should have appeared, with a minimum of 300 euros and a maximum of 20,000. If you file of your own accord before the tax office asks, article 198.2 halves the penalty and both limits, so the minimum drops to 150 and the maximum to 10,000. On whatever results, article 188.3 takes 40% off if you pay on time and do not appeal. And because it is an information return there is no article 27 surcharge, since there is no amount payable to compute one on.
Does getting the cadastral reference wrong cost more than not filing at all?
Yes, from the very first landlord. The cadastral reference and the property location code are non-monetary items, and article 199.4 penalises them at 200 euros per affected person without setting any maximum, while not filing the summary has a minimum of 150 euros where it is put right voluntarily. The amounts go under article 199.5, which charges up to 2% of what was misdeclared with a minimum of 500 euros and a scale that rises as 10, 25, 50 or 75 per cent of what should have been declared is exceeded. Article 199.6 doubles both for a repeated offence, and never reaches article 198.
How does form 180 differ from form 190?
In what they summarise. Form 180 summarises withholding on the letting of urban property, paid over quarterly with form 115, and form 190 summarises withholding on employment and business income, paid over with form 111. They fall due on the same day and the tax office publishes them under the same calendar heading. But form 180 is indexed by property and form 190 by recipient and income code, and form 180 does reconcile with its quarterly returns while form 190 need not.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: