Form 180: your annual rent summary

Form 180: the annual summary of your rent withholding. We explain what it is, who files it and when.

If you rent a space for your business, every quarter you pay the withholding with form 115. In January, form 180 sums up the year: who you paid, how much, and what you withheld. You pay nothing: it's for information only.

How does it add up? Add up your four 115s and you get your 180, with one line per landlord and property, and its cadastral reference. The totals must match. And there's nothing to pay or refund.

An example. Luis is a physiotherapist and moved to a new space in July. He withheld 912 euros from his first landlord. And 1,140 from the second. His 180 adds up to 2,052 euros, the same as his four 115s: it matches.

Who files it? You, the tenant, if you withheld on your business rent last year, even if only for a few months. Not your landlord: you give them a certificate with what you withheld. And if they aren't resident in Spain, it goes in form 296.

When? In January, for the previous year's withholding. Careful: the fourth-quarter 115 ends on the 20th, and the 180 on the 31st. If that's a holiday or a weekend, it moves to the next working day.

With Abaq, you upload your rent invoices, we prepare your 180, you review it in the app, and we file it with your approval. Abaq, your PRO digital accountant.