Modelo 115 (quarterly rental withholding return)

If you rent premises, an office or a warehouse for your business, the landlord invoices you the rent and you, as the tenant, do not pay all of it: you keep back a portion as IRPF withholding and pay it to the tax agency with Modelo 115 every quarter. The obligation is yours even though the landlord is the one who benefits, and it applies whether you are self-employed or an SL.

Not every rental carries a withholding obligation: there are exceptions depending on who the landlord is, so it is worth checking before applying it. Renting a home to live in is generally outside its scope too, even if you work from home.

The typical mistake is paying the full rent because the landlord's invoice does not show the withholding, or because a single all-in price was agreed without breaking it down. If you fail to withhold when you should have, the tax agency can claim the amount from you, and the landlord cannot offset it in their own return. Check the lease and ask for the invoice to show the base, VAT and withholding separately.

Modelo 115 follows the same quarterly calendar as Modelo 111. It also has its own annual summary listing each landlord. In the books, rent is an expense and the withholding sits as a debt to the tax agency until paid.In kontora the forms are prepared box by box from your double-entry books, with deadline reminders, and you file them from the app itself with your digital certificate (303, 130, 111, 115 and 123 by direct filing; 349, 347, 190, 180 and 193 through TGVI), or your adviser does.

Guides that use this term

• Modelos 111 and 115: Spanish withholdings explained
• How to fill in modelo 111 box by box: 2026 instructions with a worked example
• Spanish tax calendar 2026-2027 for autónomos and SL companies
• Quarterly tax returns for the self-employed in Spain: which forms you file each quarter and by when
• How to fill in the modelo 036 box by box: registering as an autónomo or an SL, IAE heading, ROI, changes and deregistration

Related terms

• IRPF: IRPF is Spain's personal income tax, applied to the earnings of individuals, including self-employed workers.
• Modelo 111: Modelo 111 is the quarterly return for IRPF (personal income tax) withholdings applied to employees' payroll, to professionals who issue invoices with withholding, and to other recipients.

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