Jose consulting

Forms 180, 190 and 193. Annual summaries.

Three informative annual taxes must be submitted by January 31 (*). This is the last date of January with tax obligations.

• Form 180. Annual informative tax return for real estate leases. Freelancers and companies.

Form 180 is used exclusively to report the numbers on the rental invoices for urban properties received in the last financial year.

You must fill in the lessor’s data (name or company name, NIF, province), the economic data of the transactions (total taxable bases and withholdings paid to the Tax Agency in Forms 115), and finally, an additional section with the data of the property: full address and cadastral reference (if it has one).

• Form 190. Annual informative personal income tax return for employees and professionals. Freelancers and companies.

This form details all the data on the employees’ annual salaries (base salary, personal income tax payments, Social Security deductions), which the Tax Agency will subsequently publish in each person’s profile as information to prepare the Income Tax Return. The salaries received by the company’s administrators must also be indicated in this form.

The other information in Form 190 relates to invoices received from professionals with withholding tax, generally freelancers, but they can also be companies. The total tax bases and personal income tax entered in the Forms 111 must be detailed for each professional.

• Form 193. Annual informative tax return. Freelancers and companies.

This form has two very different informational functions:

1) Annual data on business rental invoices with withholding tax.
2) Annual data on dividends distributed among the company’s partners.

In both cases, you must fill in the same information: name or company name, NIF, province, total tax bases and withholdings paid to the Tax Agency in Form 123 from the previous year.

(*) If January 31 falls on a Saturday/Sunday, the maximum submission date would be the following Monday.


Jan 31 2025

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