Enter the rent and the charges without VAT: article 100 of the Spanish income-tax Regulation withholds on every concept paid to the landlord «excluding value added tax».
The rent is subject to withholding at 19%. Each month you keep back €190.00 and pay it to the Treasury instead of to the landlord. If you get it wrong, the person answering to the Agencia Tributaria is you as tenant, not the owner.
To pay by direct debit you have to file by 15 April 2026: the modelo 115 is in annex I of Order EHA/1658/2009 and annex II sets its window.
This is the case most often claimed and worst evidenced. Article 75.3.g.3 exempts where the landlord does NOT end up with a nil quota under IAE group 861, whose quota is 0.10 % of the cadastral value of the properties let. Use this as a check, never as the decision: the third paragraph of the Order puts the burden on the landlord, who has to hand you an Agencia Tributaria certificate valid for the calendar year. No certificate, withhold.
At that cadastral value the group 861 quota would be €0.00, below the €601.01 of note 2, so a nil quota would result and the exclusion does NOT apply: you would have to withhold.
Box 1 asks how many landlords you paid during the period. The annual figure feeds the 900 euro limit of article 75.3.g.2, measured per landlord and per calendar year. The supplementary field takes the payable result of the earlier return for the same year and period.
Monthly filing is narrower than the «large business» label suggests. The seventh paragraph of the Order and article 108.1 of the income-tax Regulation both cross-refer to article 71.3 of the VAT Regulation, and the cross-reference leaves the monthly-refund register out: a company on the REDEME register files the modelo 303 every month and the modelo 115 every quarter.
At that volume you do not exceed the €6,010,121.04 of article 71.3.1 of the VAT Regulation, so the modelo 115 is filed quarterly.
| Monthly rent, VAT excluded | €1,000.00 |
| VAT on the invoice | €210.00 |
| Invoice total | €1,210.00 |
| Withholding at 19% | − €190.00 |
| What you transfer to the landlord | €1,020.00 |
| Number of recipientsbox 1 | 1 |
| Withholding base (3 months)box 2 | €3,000.00 |
| Withholding and payments on accountbox 3 | €570.00 |
| Result of the earlier returnbox 4 | €0.00 |
| Amount payablebox 5 | €570.00 |
In January, alongside the fourth quarter, the modelo 180 is also filed: the annual summary setting out each landlord with their tax number, the property's cadastral reference, what was paid and what was withheld. The sum of box 3 across the year's four modelos 115 has to match it.
Educational estimate, not tax advice. The calculator applies the rates and exclusions of the Spanish personal and corporate income-tax Regulations, but the group 861 exclusion is evidenced with an Agencia Tributaria certificate the landlord has to give you.
Spanish Rent Withholding Return (Modelo 115) Calculator by Calculadora Capital