Withholdings on Urban Property Rental Payments
If you pay rent for your business premises, office or warehouse as a freelancer, you must withhold 19 % from the landlord and remit it quarterly to the tax authority with this form.
You must file Modelo 115 if you meet all three conditions:
- You pay rent for an urban property used in your business (premises, office, warehouse, industrial unit).
- The landlord is a natural person — not a company (SL, SA) or other legal entity.
- The leased space is not your primary residence (home rental does not carry withholding).
You do not need to file if: you rent coworking without a fixed lease, work exclusively from home, or the landlord is a company.
The withholding is 19 % of the gross rent amount (excluding VAT).
Practical example — €1,000/month rent
The landlord recovers that €190 in their annual IRPF return — it is an advance of their own tax, not a penalty.
- Log in to the AEAT Electronic Office with a digital certificate or Cl@ve PIN.
- Select Modelo 115, year and quarter.
- Enter: number of landlords, sum of bases (gross rents for the quarter) and total withheld (19 %).
- Confirm and pay if the result is positive.
- Save the receipt — you will need it for Modelo 180 in January.
- Not withholding from a natural-person landlord. If you pay without withholding, the liability is yours — AEAT can demand the amount plus surcharges.
- Including VAT in the base. Withholding applies only to the net amount excluding VAT.
- Forgetting Modelo 180 in January — it is the annual summary of 115 and mandatory if you filed any quarterly return.
Autónomo Simple does not file Modelo 115 directly. Log the rent as a deductible expense under Expenses → Rent. To calculate the withholding, multiply the net rent by 0.19 and remit that amount quarterly via the AEAT Electronic Office.