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Withholding calculator, modelos 111 and 115

Quick answer

With modelo 111 you pay over the IRPF withholdings on professionals' invoices (15%, or 7% for the newly registered) and on payroll; with modelo 115, the withholding on the rent of your premises (19%). Enter the base amounts and the tool works out both withholdings.

This calculator answers one very specific question: how much you have to withhold and pay in to Hacienda (the Spanish tax office) when you pay a professional's invoice or the rent on your business premises. You enter the base of the invoice (its amount before VAT) and, if it applies, the base of the rent, and the tool applies the right rate: 15% for a professional, 7% if they have just registered, and 19% for the rent of an office or business premises.

The point that most confuses people who start invoicing in Spain is who carries this obligation. The retención (withholding) is not paid in by the person who gets paid, but by the person who pays: you deduct that percentage from what you pay and hand it to the tax office on the other person's behalf, on account of their income tax. Modelo 111 declares the withholdings on professionals and payroll, and modelo 115 the one on rent. The whole calculation runs in your browser and is never sent anywhere: it is a rough estimate to do the numbers before the quarter, not your actual return.

Amount of the invoice received, excluding VAT.
Monthly rent excluding VAT. Leave at 0 if it does not apply.
Withholding, modelo 111 ()
Withholding, modelo 115 (19 %)

The withholding is applied and paid over by the payer, not by whoever gets paid: it is an advance on the recipient's IRPF. Rough estimate.

Who withholds and pays in: the payer, not the person paid

The basic rule of withholdings surprises many people: the obligation falls on whoever pays, not on whoever gets paid. When you pay a professional's invoice or the rent on your premises, you deduct a percentage of the amount, pay the other person that much less, and pay that deduction in to Hacienda on their behalf.

So if you are the one receiving those invoices or paying that rent, you are the retenedor (the withholder): it is your job to calculate the retención, apply it and pay it in each quarter. The person who gets paid receives less money, but pays in nothing for that withholding, because you have already done it for them.

This calculator puts you in the payer's shoes. If instead you want to understand the withholding already deducted on your invoice, when you are the professional getting paid, the arithmetic is the same, but your client pays that amount in, not you.

Modelo 111 and modelo 115: what each one covers

These are two separate returns for two kinds of withholding, and the calculator gives you both separately:

Enter the base of the professional's invoice and the base of the rent (either can be zero) and the tool works out the withholding on each and the amount you would pay in with each form. You will find the deadlines, annual summaries and exceptions in the guide to modelos 111 and 115.

The 7% rate for newly registered professionals

There is an exception that lowers the 15% to 7%: the one for professionals who have just started out. It applies during the year they register and the two following calendar years, provided they carried out no professional activity in the previous year.

The reduced rate is not automatic for the payer: the professional has to tell you in writing. If they do, you tick the 7% box in the calculator and apply that rate; if not, the general 15% applies. Once that three-year window is over, the rate goes back to 15%.

Take care not to confuse this 7% with other similar-looking figures in Spanish self-employment tax: here we are talking only about the withholding rate on the invoice of a professional who has just registered.

The withholding is an advance on the income tax of whoever bears it

The retención is not a new tax and not money lost by anyone. It is an advance on the income tax of the person who bears it. When you withhold 15% of a professional's invoice, that professional is prepaying part of their IRPF, and the same happens with the 19% the landlord bears on the rent.

That person then subtracts all their withholdings in their annual Renta (income tax) return. If, over the year, more was withheld than they owe, the tax office refunds the difference. For you, who pay and pay in, it is not a cost: it is money you deduct from what you were going to pay anyway and pass on to the tax office on the other person's behalf.

If you are the one getting paid with a withholding and want to work out how much to set aside for your own taxes, the how-much-to-set-aside calculator can help.

What this calculator does and does not do

The tool does one thing and does it well: it takes the bases you enter, applies the right rate (15%, 7% or 19%) and shows you the withholding for each form. The whole calculation runs in your browser; nothing is sent or stored.

What it gives you is a rough estimate to anticipate the numbers before the quarter, not a return you can file. It does not include payroll withholdings (which depend on each employee's salary and personal situation), the cases where rent is exempt from withholding, or the annual summaries 190 and 180.

kontora takes this a step further: from your incoming invoices, payroll and rent it builds the draft 111 and 115 box by box and warns you of every deadline. Filing the form on the Agencia Tributaria website is still done by you.

Frequently asked questions

Who pays in the withholding, me or the professional I pay?
You do, because you are the one paying. You deduct the percentage from the invoice or the rent, pay the other person that much less, and pay the amount in to the tax office with modelo 111 (professionals and payroll) or modelo 115 (rent). The person who gets paid pays in nothing for that withholding.
When does the 7% rate apply instead of 15%?
When the professional has just registered: during the year they register and the two following years, if they carried out no professional activity in the previous year. They must also notify you in writing. After that period, the general 15% applies again.
Is the withholding calculated on the amount with or without VAT?
On the base, meaning the amount before VAT. On a professional's invoice, both the withholding and the VAT are calculated on that same base; for rent, the 19% applies to the rent before VAT.
Does this calculator file modelo 111 or 115 for me?
No. It is a rough estimate you run in your browser, not a return. No calculator files forms for you: filing happens on the Agencia Tributaria website. Accounting software can prepare the draft for you, but you still submit it yourself.
Do I have to withhold if I pay the rent on my premises?
As a general rule yes: 19% of the rent, before VAT, which you pay in with modelo 115. There are exceptions (for example, if the landlord proves they are registered under the property-rental heading), explained in the guide to modelos 111 and 115.

Rather have this calculated for you?

kontora generates your tax forms box by box, tells you how much to set aside and reminds you before every deadline.

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