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Modelo 115 (quarterly rental withholding return)

Modelo 115 is the quarterly return for IRPF withholdings applied to the rent paid for premises or offices used for an economic activity. It is filed by the tenant, not the landlord, following the same quarterly calendar as Modelo 111.

Not every rental carries a withholding obligation: there are exceptions depending on who the landlord is, so it is worth checking before applying it.

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Modelo 190 (annual withholding summary)

Modelo 180 (annual rental withholding summary)

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