Form 180: your annual rental summary.
Rent withholding also has an annual summary. We gather the amounts, landlord details and property information, then confirm the scope before preparing Form 180.
Form 180 · Annual rental summary
The annual detail reported on Form 115.
Form 180 reports income from certain rentals or sublets of urban property and the related withholding. It identifies landlords and properties for the year; it is not a new payment of that withholding.
Who needs to file it?
- Self-employed people who pay rent subject to withholding through Form 115.
- Activities with several properties or landlords to report.
- Leases that changed during the year and affect the annual summary.
One annual return.
The standard deadline is 1–31 January of the year after the period reported. The deadline may move to the next working day, so we confirm the current calendar. This summary covers the year’s rent and withholding and has no payment to debit.
What we need to prepare it.
We gather the records and ask for anything missing before preparing the return.
- Rental agreements and invoices for the year.
- Each landlord’s tax ID and tax details.
- Property addresses and cadastral reference numbers, where applicable.
- Forms 115 for the year and proof of rent payments and withholding.
Your taxes, handled by professionals.
Before work starts, we confirm whether you must file Form 180 and whether it is within the agreed scope. Our professionals check the rental details and prepare and review the summary. You approve the exact version in the app; Melso files it with the required authority and provides the actual AEAT receipt.
Before preparing this return.
Form 180 is an annual information summary. It details the year’s rent and withholding; it does not mean paying again the amounts already reported on Form 115.
The summary requires the relevant property and rental details. It is not enough to give one total without checking each property and its cadastral information.
A rental is not automatically included on Form 180. We check whether withholding is required and review any documented exception to determine what must be reported.
We compare rent and withholding by landlord with payments, invoices and the year’s Forms 115. Any difference needs review before you approve the summary.
Official guidance from the AEAT.
Check the official instructions and filing calendar for your tax year and circumstances.
Take your next step with Melso.
Tell us about your situation. We confirm the scope before work starts.