Nobody is perfect, and even less so when it comes to filing returns, declarations, annual summaries, forms... to err is human.
Fortunately, the Tax Agency gives us the option to rectify through supplementary and substitute declarations .
Today I'm going to talk to you about how to fix any errors in the withholding tax return, form 115 .
What is form 115?
Form 115 is a familiar document for all those companies or self-employed persons who carry out their activity in rented premises. We will see when it must be submitted and how to fill it out correctly.
This model is a uk business email list quarterly settlement model from the AEAT, through which companies or self-employed persons declare to the Treasury the withholdings made for the rental of urban properties.
Its complementary model is the annual summary 180 which summarizes all the 115 models.
Who should submit it?
All professionals, individual entrepreneurs or companies that pay rent for commercial premises or offices will be required to complete it , provided that these are considered urban properties.
If the landlord is an individual and the rental invoice does not indicate the IRPF withholding, we must still withhold this amount and submit Form 115 to the Treasury.
