Modelo 180: the annual summary of rent withholdings
Each period you report withholding on the premises on modelo 115. Modelo 180 gathers those withholdings at the end of the year.
Which rents are included
Modelo 180 is the annual summary of withholdings on premises rent. It should agree with the year’s modelo 115 filings. How the expense is treated is in premises rent.
What the app calculates
Factura Fácil calculates modelo 180 when that rent fits your profile and shows it on the calendar. It does not file the summary. You or your gestoría submit it on the Tax Agency site. The detail of each period stays on modelo 115.
- Only rent on the business premises.
- Modelo 180 does not replace the year’s modelo 115 filings.
- The app does not submit the form.
Common questions
Can I file modelo 180 and skip modelo 115?
Modelo 180 summarises the year’s withholdings. If modelo 115 applied during the year, the summary does not replace it. Check that before you treat the year as closed.
Does the app file modelo 180?
No. It calculates it from the premises rent you recorded. Filing is on the Tax Agency site.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.