Withholding on business premises rent (form 115)
Retención por el alquiler del local (modelo 115)
What it is
Business owners and professionals who pay rent or sub-rent for an urban property (for example, their business premises) must withhold part of it and pay it to the tax office. The withholding rate is 19 %. No withholding applies, among other cases, when a company rents homes for its employees, when the amount paid to the same landlord does not exceed €900 a year (excluding VAT) or when the landlord is registered under an IAE heading for renting property and their tax quota is not zero. The withholdings are paid with form 115, filed in the first twenty calendar days after each calendar quarter (large companies, every month). An annual summary, form 180, is also filed.
Official wording
Los empresarios y profesionales están obligados a practicar retención cuando satisfagan rentas por el arrendamiento o subarrendamiento de bienes inmuebles urbanos.Official sources
- Folleto de actividades económicas: 7.3 Retenciones por arrendamiento de bienes inmuebles (Agencia Tributaria)ES
- Modelo 115. Retenciones e ingresos a cuenta por arrendamiento de inmuebles urbanos (Agencia Tributaria)ES
- Folleto de actividades económicas: 7.1 Relación de tipos de retención (Agencia Tributaria)ES
- Where it applies
- All of Spain
Official information
Official sources
- Folleto de actividades económicas: 7.3 Retenciones por arrendamiento de bienes inmuebles (Agencia Tributaria)ES
- Modelo 115. Retenciones e ingresos a cuenta por arrendamiento de inmuebles urbanos (Agencia Tributaria)ES
- Folleto de actividades económicas: 7.1 Relación de tipos de retención (Agencia Tributaria)ES
When
Each quarter, in the first twenty calendar days after the quarter (large companies, monthly), if as a business or professional you pay rent for an urban property, for example your premises.
Official wording
Se presentará en los veinte primeros días naturales siguientes al trimestre natural.Official sources
Steps
Step 1: Withhold when paying rent
When paying rent you withhold 19% and pay the landlord the rest.
Official wording
Los empresarios y profesionales están obligados a practicar retención cuando satisfagan rentas por el arrendamiento o subarrendamiento de bienes inmuebles urbanos.
Official sources
Step 2: File form 115
Go to the official website: Form 115 at the Agencia TributariaThe quarter’s (or month’s) withholdings are paid when filing form 115, online with DNIe, a certificate or Cl@ve PIN.
Official wording
Las retenciones correspondientes a cada mes o trimestre, se ingresarán cuando se presente el modelo 115.
Official sources
Step 3: File the annual summary (180)
Each year you also file the annual summary of these withholdings, form 180.
Official wording
Además, se presentará un resumen anual de las retenciones practicadas por el arrendamiento de bienes inmuebles, modelo 180.
Official sources
Fees
Withholding: 19% of urban property rent.
Official wording
Arrendamiento o subarrendamiento de bienes inmuebles urbanos (art. 101.8 LIRPF y 100 RIRPF) 19 %Official sources
FAQ
When is there no withholding?
Among others: homes a company rents for its employees; if the amount paid to the same landlord does not exceed €900 a year (excl. VAT); or if the landlord is under an IAE property-rental heading and their quota is not zero.
Official wording
Cuando las rentas satisfechas por el arrendatario a un mismo arrendador no superen los 900 € anuales (IVA excluido).Official sources
Related procedures
Terms used on this page
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