Modelo 115: Rent Withholdings Guide

What is Modelo 115?

Modelo 115 is the quarterly tax declaration filed with the Agencia Tributaria (AEAT) through which autónomos and businesses pay Hacienda the retenciones withheld from rental payments on commercial properties used for their professional activity. If you rent an office, commercial space, or workspace for your business in Spain, you are required to withhold a percentage of the rent and pay it to the Agencia Tributaria each quarter.

This tax obligation applies to any autónomo working in a rented space, whether it is a commercial premises, an office, a coworking space, or a professional studio.

Who must file Modelo 115

All autónomos and professionals who pay rent for commercial properties used in their business activity must file Modelo 115 with the AEAT. If you are the tenant of a commercial space, office, or any workspace you use professionally, you must:

1. Withhold the applicable percentage from the rent paid to the landlord
2. Pay that withholding to Hacienda via Modelo 115

The tenant (autónomo) is always responsible for withholding and declaring — not the property owner. The landlord receives a withholding certificate (certificado de retenciones) that they can deduct on their own Renta declaration.

Filing deadlines

Modelo 115 is filed quarterly with the AEAT during the first 20 days of the month following the quarter's end:

• Q1 (January–March): April 1–20
• Q2 (April–June): July 1–20
• Q3 (July–September): October 1–20
• Q4 (October–December): January 1–20

If the last day falls on a weekend or public holiday, the deadline extends to the next business day.

If you choose to domicile the payment (automatic bank debit), the filing deadline is 5 days earlier — the 15th for all quarters (Q1–Q4).

You can check the exact dates in the tax calendar for autónomos for each fiscal year.

How rent withholdings (retenciones) work

When you pay rent for a commercial property, you do not pay the full amount to the landlord. You must deduct the applicable retención and pay that amount to Hacienda on the landlord's behalf.

Practical example: If the monthly rent is 1,000 EUR:

• Withholding: 1,000 EUR × 19% = 190 EUR
• Payment to landlord: 1,000 EUR − 190 EUR = 810 EUR
• The 190 EUR is paid to the AEAT quarterly via Modelo 115
• Total paid to Hacienda per year: 190 EUR × 12 months = 2,280 EUR

Example with lower rent: If the monthly rent is 500 EUR:

• Withholding: 500 EUR × 19% = 95 EUR
• Payment to landlord: 500 EUR − 95 EUR = 405 EUR
• Quarterly payment to the AEAT: 95 EUR × 3 months = 285 EUR

The landlord receives a withholding certificate (certificado de retenciones) that they can deduct on their own IRPF declaration.

The 19% withholding rate

The retención rate on commercial property rentals is 19% of the total rent (excluding VAT). This rate is applied uniformly and does not vary based on the rental amount or the landlord's circumstances.

The withholding is calculated on the taxable base of the rent (amount excluding VAT). If the rental invoice includes IVA, the IVA is separated first and the 19% is applied only to the rent amount.

Exceptions: when withholding does not apply

You are not required to withhold rent (and therefore do not file Modelo 115 with the AEAT) in the following cases:

• Annual rent is less than 900 EUR per landlord
• Financial leasing (leasing arrangements): these have their own tax treatment
• Residential rentals provided to employees by a company (different regime)

Note: The obligation to withhold applies regardless of whether the landlord is an individual or a company. The relevant factor is that the property is used for the tenant's business activity.

If none of these exceptions apply to your situation, you are obligated to withhold and declare.

How to file Modelo 115 step by step

To file Modelo 115 through the Sede Electrónica of the Agencia Tributaria, follow these steps:

1. Log in to the Sede Electrónica of the AEAT with your certificado digital, DNI electrónico, or Cl@ve PIN
2. Search for Modelo 115 using the search bar or navigate to "Todas las gestiones" → "Impuestos y tasas" → "Retenciones" → "Modelo 115"
3. Select the fiscal year and quarter you are declaring
4. Enter the landlord's details: the property owner's NIF, name or company name, and the property's catastral reference number
5. Enter the amounts: total rent for the quarter and the retención withheld (19%)
6. Review the draft: verify that the amount to pay matches your calculated withholding
7. Submit and pay: confirm the filing and select your payment method (domiciliación bancaria, direct debit, or NRC)
8. Save the receipt: download the PDF confirmation with the reference number

Required documentation:

• Certificado digital or Cl@ve PIN
• The landlord's NIF (tax identification number)
• Rental amounts and retenciones withheld for each month of the quarter
• The property's catastral reference number (recommended to have on hand)
• Bank details for payment

Penalties for late filing

The Ley General Tributaria (LGT) establishes different consequences depending on whether you file Modelo 115 voluntarily or after a formal request from the Agencia Tributaria:

Voluntary late filing (without a request from the AEAT)

Surcharges apply under Art. 27 of the LGT. No penalty (multa) is imposed, only a surcharge:

• Up to 12 months late: 1% + an additional 1% for each full month of delay. Example: filing 3 months late results in a 4% surcharge on the amount owed.
• More than 12 months late: fixed 15% surcharge + late-payment interest from month 13 onward.

Example: If you owed 570 EUR (one quarter's retenciones) and file voluntarily 2 months late, the surcharge would be 3% → 570 EUR × 3% = 17.10 EUR surcharge.

Filing after a formal request from the AEAT

The penalty regime under Art. 191 of the LGT applies, with fines proportional to the unpaid amount:

• Minor infraction (≤ 3,000 EUR without concealment): 50% penalty
• Serious infraction (> 3,000 EUR with concealment): 50% to 100% penalty
• Very serious infraction (fraudulent means): 100% to 150% penalty

If the result is zero or a refund

If there is no amount to pay, Art. 198 of the LGT applies:

• Voluntary late filing: 100 EUR
• Filing after a formal request: 200 EUR

Tip: Always file before receiving a formal request from the AEAT. The difference between a 1–2% surcharge and a 50% penalty is significant. Check your deadlines in the tax calendar for autónomos.

Annual summary: Modelo 180

In addition to the quarterly Modelo 115, at year-end you must file Modelo 180, which is the annual summary of all retenciones withheld on rental payments. It is filed with the AEAT in January, alongside the Q4 declaration.

This form compiles data on all landlords and the total withholdings paid during the fiscal year. It is essential that the amounts in Modelo 180 match the sum of all four quarterly Modelo 115 filings.

Related tax obligations

Modelo 115 is just one of the tax obligations for autónomos. Depending on your activity, you may also need to file:

• Modelo 303: quarterly IVA (VAT) declaration
• Modelo 130: quarterly IRPF payment (estimación directa)
• Modelo 111: retenciones on employees and professionals
• Modelo 180: annual summary of retenciones on rent

Related articles

• Tax calendar for autónomos: check all key dates in the fiscal year
• Tax obligations for autónomos: complete guide to tax forms and deadlines
• Modelo 303: Quarterly IVA Declaration
• Modelo 130: Quarterly IRPF Payment
• Modelo 180: Annual Rent Withholdings Summary