Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Buscador de Contenidos

Administrative Procedures

General Information

Name

Form 180. Information Return. Withholdings and payment on account. Income from urban building leasing. Annual summary.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
992798
Description

Annual information return. Annual summary of Personal Income Tax, Corporate Income Tax and Non-residents Income Tax (permanent establishments) for certain income obtained from leasing or subletting of buildings. These correspond to the income or withholdings declared or paid in the corresponding monthly or quarterly tax returns on form 115.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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