Who files this?
Those who filed Modelo 115 during the year. It is the annual summary of all rental withholdings from the four quarters.
What does it declare?
Annual summary of 19% withholdings on business property rents filed quarterly in Modelo 115. Identifies each landlord with their NIF and amounts.
When is it due?
From 1 to 31 January of the year following the tax year.
In Autónomo Simple
The app does not manage Modelo 180 directly. If you file 115 quarterly, remember you also need to file 180 in January on the AEAT website.