Form 180: the annual summary of rent
It gathers what was declared on the year's four form 115s, but with one extra detail that is always forgotten: the cadastral reference of each property.
What form 180 is
Form 180 is the annual summary of withholdings on the letting of urban property. For each landlord and each property, it gathers the rent paid and the withholdings applied during the year.
The difference from the 115 is not only the period: here you have to identify each property by its cadastral reference, and that is the detail almost nobody has to hand in January.
Who has to file it
Anyone who has filed form 115 during the year. If there were no withholdings, there is no 180.
When the 180 is filed
With the weekend shifts already applied: when the last day falls on a Saturday, a Sunday or a public holiday, the deadline ends on the next working day.
| Period | Deadline | Note |
|---|---|---|
| Full tax year | 1 January → 2 February | In 2026, because 31 January falls on a Saturday |
It coincides with the 182 and the 190: the three annual summaries of withholdings and informative returns all land at once.
The mistakes that come up most on the 180
The 180 does not go wrong on the amounts: it goes wrong on the property details.
Not having the cadastral reference
It is compulsory and you have to hunt it down on the agreement, on the IBI bill or on the Catastro's E-Office. Asking for it in January, with the deadline on top of you, is what usually happens.
It not reconciling with the 115s
The summary has to match the sum of the four quarters. If it does not, one of the quarters was filed wrongly.
Forgetting a landlord with several premises
Each property goes on its own line with its cadastral reference, even when the landlord is the same. Grouping them on a single line is wrong.
Screenshot of the ERP: the form 180 screen
Where every number on the 180 comes from
Nothing has to be typed in again: the form is worked out from the invoices and the expenses you have already entered during the period.
- The cadastral reference is saved on the rent expense record, once and for good.
- The 180 is generated from the same expenses that fed the four 115s.
- And it warns you if any rent with withholding has no cadastral reference, before January arrives.
And you can open any box
Every amount on the form can be expanded to see exactly which invoices and which expenses make it up. That is what turns a figure into something you can defend if you are asked.
The 180 comes out of what you have already entered
Free plan forever, no card needed.
Questions about form 180
This page is for information and is reviewed whenever the legislation or the calendar changes. It does not replace your accountant: for your own case, ask someone who knows your numbers.
So the 180 stops taking an afternoon
If the invoices and the expenses are in, the form is already done.
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