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Spanish Rent Withholding Return (Modelo 115) Calculator

Work out the withholding on your Spanish business rent, what you actually transfer to the landlord each month, and the quarter’s modelo 115 box by box.

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».

Payable for the period
€570.00
What you transfer each month
€1,020.00
Last day to file
20 April 2026

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.

Check the group 861 exclusion

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.

Landlords, the annual limit, supplementary returns and territory

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.

Quarterly or monthly?

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.

How the result is reached, box by box

How the result is reached, box by box
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 11
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.

Video: how to use the calculator

1

What the modelo 115 declares, and why it falls to you

The modelo 115 pays over the tax you deducted from the rent of an urban property before handing the rest to the owner. It is the fourth form in the quarterly envelope and the only one that looks at a landlord: the modelo 303 settles the VAT you charge your customers, the modelo 130 advances your own income tax, the modelo 111 pays over the tax withheld from employees and professionals, and this one pays over the tax withheld from whoever rents you the office, the warehouse or the shop. The money is the owner’s, but the duty to withhold it, pay it and declare it is entirely yours, and the Agencia Tributaria comes to you for anything you failed to withhold.

2

The first question is not how much, it is who pays

This is the part almost every page compresses into "homes carry no withholding and business premises do", and that is not what the rule says. Article 75.2.a of the income-tax Regulation subjects income from letting urban property "whatever its classification", drawing no line between a home and a shop. What decides the ordinary case is article 76: only legal persons and other entities, including residents’ associations and entities under the attribution regime, taxpayers carrying on an economic activity when they pay in the course of it, and non-residents with a permanent establishment have to withhold. A private individual renting a flat to live in is not on that list, which is why they do not withhold. A company renting a flat to use as an office is on it, and does.

3

The 19 %, the VAT, and the figure that is neither

Article 100 sets the withholding at 19 % "on every concept paid to the landlord, excluding value added tax". The two halves of that sentence pull opposite ways, and that is where the most repeated cash-flow error comes from. On a 1,000 euro monthly rent for business premises, the invoice totals 1,210 euros with 21 % VAT, the withholding is 190 euros computed on the 1,000, and what leaves your account for the owner is 1,020 euros: not the rent, and not the invoice total. The 190 euros are paid over on this form, and the 210 euros of input VAT are deducted on the same quarter’s modelo 303.

4

The base does not contain the same things for both landlords

Here is a distinction the form’s official instructions draw expressly and no competing page carries. Where the landlord is a personal income-tax payer, the withholding base is "the sum of the amounts paid to the landlord ON EVERY ACCOUNT, excluding value added tax". Where the landlord is a corporate taxpayer or a permanent establishment, the base is "the full consideration paid BY WAY OF RENT, excluding value added tax". The difference is the service charge, the property tax and any works the contract passes on: they go into the base of an individual owner and not into that of a company. Same invoice, same amount of money, two different box 2 figures.

5

The five exclusions, and the two that exist only for companies

Article 75.3.g of the income-tax Regulation has three cases and only three: a home let by a company for its employees; rent paid to one and the same landlord not exceeding 900 euros a year; and a landlord classified under IAE group 861 who does not end up with a nil quota. Article 61 of the Corporate Income Tax Regulation repeats those three word for word and adds two with no personal-tax counterpart: number 4 of its letter i, for finance-lease contracts under article 106 of the Act in so far as they concern urban property, and its letter o, for income obtained by the fully exempt entities of article 9.1. That is why the calculator asks who the landlord is first: claiming one of those two against an individual owner exempts nothing.

6

The 900 euros are measured by year, not by quarter

The limit in article 75.3.g.2 is misread remarkably often. It speaks of rent paid by the tenant to ONE AND THE SAME LANDLORD not exceeding 900 euros a YEAR, so a 400 euro monthly rent is 4,800 euros a year and withholding applies from the first invoice. And there is a second consequence almost nobody mentions: because this exclusion turns on an amount, it is the only one of the five that fits the nil-return case of article 108.1, which is having paid income subject to withholding without any withholding arising by reason of its amount. Under any of the other four you file nothing at all. Under this one you file, in the negative.

7

Group 861: the exclusion you do not decide

This is the most-claimed and the worst-evidenced. The case requires the landlord to be taxed under one of the epígrafes of IAE group 861, whose quota is the 1990 tariff at 0.10 % of the cadastral value of the properties let, and not to end up with a nil quota, which happens below 601.01 euros of quota under note 2 of epígrafes 861.1 and 861.2. But the sum is not yours to do, because you do not know the cadastral value of the owner’s whole portfolio. The third paragraph of the Order of 20 November 2000 solves the problem with a document: the landlord has to hand you an Agencia Tributaria certificate confirming that they are registered under one of those epígrafes, that no nil quota results or could result, and that they have not deregistered. The certificate is valid for the calendar year in which it is issued. If you do not have it in hand, withhold.

8

Ceuta and Melilla: two taxes, two sums, one building

The territorial reduction exists in both regulations and it is not the same operation. Article 100 of the income-tax Regulation says the percentage "shall be reduced BY 60 per cent", which takes 19 % down to 7.6 %. Article 66.a of the Corporate Income Tax Regulation says the percentage "shall be divided by two", which takes it to 9.5 %, and it adds conditions the personal-tax version does not ask for: the property must be situated there and the income obtained by entities domiciled in those territories or operating there through an establishment or branch. On the same premises in Ceuta the withholding is 7.6 % or 9.5 % depending on nothing but whether the owner is a person or a company.

9

The deadlines, and the five weeks that move July’s direct debit

The seventh paragraph of the Order gives the first twenty calendar days of April, July, October and January, with no extension for the fourth quarter: the modelo 115 and the modelo 111 fall due on 20 January while the modelo 303 and the modelo 130 reach the 30th. Monthly filers get the first twenty calendar days of the following month, except the July period, which is filed during the whole of August plus the first twenty days of September. And there a detail appears that no competing page carries. The modelo 115 has no direct-debit rule of its own, so annex II of Order EHA/1658/2009 applies, and its monthly list includes August: the July period’s direct debit closes on 15 August, five weeks before 20 September. The modelo 111 does have its own rule, article 3.2.a of Order EHA/586/2011, and that list leaves August out. Two forms in the same envelope, the same filing calendar, and their July direct debits more than a month apart.

10

What does not belong on the modelo 115

The second paragraph of the Order excludes sub-letting income from urban property that counts as investment income for a personal income-tax payer, and the Agencia Tributaria points those cases to the modelo 123. Letting farmland goes on no form at all, because article 75.2.a and article 61.i both say urban property and rural land falls outside both. Withholding on payroll and on professionals’ invoices goes on the modelo 111. And in January, alongside the fourth quarter, the modelo 180 is filed: the annual summary setting out each landlord with their tax number, the property’s cadastral reference, what was paid and what was withheld, whose figures are compared automatically against the sum of the year’s four box 3 entries.

Worked example

Example: a firm rents an office for 1,000 € a month plus a 120 € service charge the contract passes on, with 21 % VAT. If the owner is an individual, the withholding base is 1,120 € because the law withholds on every concept, the monthly withholding is 212.80 €, the invoice totals 1,355.20 € with VAT and the transfer to the owner is 1,142.40 €. Over the quarter, box 2 takes 3,360 €, box 3 takes 638.40 €, and that is the amount payable by 20 April, or by the 15th for direct debit. If the owner were a company, the base would drop to 1,000 € because only the consideration by way of rent counts: the monthly withholding would be 190 €, box 3 would land at 570 € and the transfer would rise to 1,165.20 €. Same office, same invoice, 68.40 € of difference a quarter.

Frequently asked questions

What is the modelo 115 and who files it?
It is the quarterly self-assessment, monthly for large businesses, with which the TENANT pays the Spanish Treasury the tax withheld from the rent of an urban property. It is filed by whoever pays the rent, not by whoever receives it, and only if they are among the people required to withhold under article 76 of the income-tax Regulation: legal persons and other entities, including residents’ associations, those carrying on an economic activity when they pay in the course of it, and non-residents with a permanent establishment.
How much is withheld from business rent in Spain?
19 % on everything paid to the landlord, VAT excluded, under article 100 of the income-tax Regulation. On a 1,000 euro rent plus 21 % VAT, the invoice totals 1,210 euros, the withholding is 190 and the transfer to the owner is 1,020. If the property is in Ceuta or Melilla the rate falls to 7.6 % with an individual owner and to 9.5 % with a company, because each regulation applies a different operation.
Is rent on a home subject to withholding?
It depends on who pays, not on the property being a home. Article 75.2.a subjects the letting of urban property whatever its classification, so a company renting a flat to use as an office withholds exactly as it would for a shop. What keeps ordinary residential lettings out of it is that a private tenant is not among the people required to withhold under article 76. And there is an express exemption: a home let by a company for its employees, in article 75.3.g.1.
When is the modelo 115 due?
In the first twenty calendar days of April, July, October and January, under the seventh paragraph of the Order of 20 November 2000. There is no fourth-quarter extension: it falls due on 20 January, while the modelo 303 and the modelo 130 reach the 30th. Large businesses file in the first twenty calendar days of each month, except the July period, which is filed during the whole of August plus the first twenty days of September. Any deadline falling on a Saturday or a non-working day moves to the next working day.
When is rent NOT subject to withholding?
In three cases where the landlord is an individual, under article 75.3.g: a home let by a company for its employees, rent not exceeding 900 euros a year to the same landlord, and a landlord classified under IAE group 861 who does not end up with a nil quota. Where the landlord is a company, article 61 of the Corporate Income Tax Regulation adds two more with no personal-tax counterpart: finance leases over urban property, and income obtained by the fully exempt entities of article 9.1 of the Act.
How is the group 861 exclusion evidenced?
With an Agencia Tributaria certificate that the LANDLORD hands to you. The third paragraph of the Order of 20 November 2000 spells it out: the certificate confirms that the landlord is registered under one of the epígrafes of group 861, that no nil quota results or could result, and that they have not deregistered, and it is valid for the calendar year of issue unless their registration status changes. Without that document in your possession the safe position is to withhold, because liability to the Treasury for withholding not applied belongs to the tenant.
Do you file the modelo 115 if you withheld nothing?
Only in the 900 euro case. Article 108.1 calls for a nil return where income subject to withholding was paid without any withholding arising by reason of its amount, and that is exactly the situation of article 75.3.g.2. Under the other exclusions the rent falls outside the duty to withhold, so no income subject to withholding was paid and nothing is filed. The Sede Electrónica defaults the return type to "Negativa" whenever the result is not a payment.
What is the difference between the modelo 115 and the modelo 180?
The 115 is the payment and the 180 is the detail. The year’s four modelos 115 hand over the money without identifying the landlords; the modelo 180, filed in January, is the annual summary listing each of them with their tax number, the cadastral reference of the property let, what was paid and what was withheld. The sum of box 3 across the four quarters has to match the total on the 180, and the check is automatic.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: