Form 115. Withholdings and payment on account. Income or yields from the leasing or sub-letting of urban buildings.
General Details
Denomination
Form 115. Withholdings and payment on account. Income or yields from the leasing or sub-letting of urban buildings.
Procedure type
Taxation
Subject
Taxes
Purpose
Model to be submitted by all those persons or entities, including Public Administrations, that are obliged to withhold or pay on account of Personal Income Tax, Corporate Tax and Non-Resident Income Tax (permanent establishments) and satisfy income subject to withholding or payment on account for income from real estate capital and economic activities arising from the leasing or subleasing of urban properties corresponding to recipients who are considered taxpayers for Personal Income Tax, or satisfy income from the leasing or subleasing of urban properties corresponding to taxpayers of Corporate Tax, as well as those corresponding to permanent establishments of taxpayers for Non-Resident Income Tax.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
AEAT offices
Associates
Documentation
Form 115. It must be submitted within the first twenty calendar days following the calendar quarter. For Large Companies: first twenty days of each month.
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
ORDER HAC/540/2003, of March 10,by which forms 202, 218 and 222 are approved to make installment payments on account of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory, and the general conditions and procedure for their telematic presentation are established, and the regulation of social collaboration in the telematic presentation of the declarations-settlements corresponding to forms 115, 117, 123, 124, 126 and 128 and the declarations corresponding to the annual withholding summaries, forms 180 and 193. (BOE March 14, 2003)
Processing regulations
ORDER of November 20, 2000 approving models 115, in pesetas and euros,declaration-income document, forms 180, in pesetas and euros, of the annual summary of withholdings and payments on account on certain income or returns from the leasing or subletting of urban properties of the Personal Income Tax, of the Corporate Tax and Non-Resident Income Tax, corresponding to permanent establishments, as well as the physical and logical designs for the replacement of the interior sheets of the aforementioned model 180 with supports directly readable by computer and the general conditions and the procedure for its telematic presentation. (BOE November 28, 2000)
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,creating the e-portal and regulating the electronic registers of the Tax Agency (Official State Gazette, 29 December 2009).