Tax Calendar
Form 115
IRPF withholding tax on property rental income — for tenants who rent commercial premises from individual landlords.
Informational content updated to 2026. Deadlines, amounts and percentages shown on this page may change due to regulatory updates. For your specific case, please consult with our certified professionals before taking action. Schedule free consultation →
What is Form 115?
Form 115 (Modelo 115) is the quarterly self-assessment of withholdings applied to rents paid for urban properties used for business activities (commercial premises, offices, warehouses, industrial units, etc.).
When a company or self-employed worker rents a property for their business activity and the landlord is an individual subject to IRPF, the tenant is required to withhold a percentage of the rent and pay it to the AEAT on the landlord's behalf. This withheld amount acts as an advance payment of the landlord's IRPF.
The applicable withholding rate is set by current legislation and has been 19% of the gross rent paid in recent years. Consult our office for the rate in force at the time of each payment.
Who must file?
- Companies and self-employed workers who rent urban properties for their business activity (premises, offices, warehouses), when the landlord is an individual subject to IRPF.
- The withholding obligation falls on the tenant (who pays the rent), not the landlord.
- Mandatory to file even if there were no qualifying rental payments in the quarter (nil return).
Exceptions and exemptions:
- No withholding is required when the landlord is a legal entity (company): companies are taxed under corporate tax (IS), not IRPF.
- Residential property rentals not used for business activity.
- When the landlord can evidence being a VAT-registered entity for the rental and meets the regulatory exemption requirements. The exact conditions depend on the landlord's activity — consult our office for each individual case.
Filing deadlines
| Period | Deadline |
|---|---|
| Q1 (Jan–Mar) | By 20 April |
| Q2 (Apr–Jun) | By 20 July |
| Q3 (Jul–Sep) | By 20 October |
| Q4 (Oct–Dec) | By 20 January of the following year The Q4 deadline may vary. Check the official AEAT calendar for the exact date each year. |
Annual summary of rental withholdings: Form 180, by 31 January. Large companies file Form 115 monthly.
How to file
- 1 Access the AEAT electronic office: sede.agenciatributaria.gob.es.
- 2 Log in with a digital certificate or Cl@ve.
- 3 Select Form 115 and the period to declare.
- 4 Enter the number of landlords, the withholding base (gross rent paid) and the total withholding applied.
- 5 Submit the return and pay the resulting amount.
Required documentation
- Rental contracts in force.
- Rental invoices or receipts for the quarter, itemising taxable base, VAT (if applicable) and IRPF withholding.
- Tax identification number (NIF) and details of each landlord.
Penalties for non-compliance
- Without prior AEAT notice: 5% (< 3 months), 10% (3–6 months), 15% (6–12 months), 20% (> 12 months).
- After a formal AEAT demand: penalty of 50%–150% of the amounts not paid in.
- Failing to apply withholdings when required is also a tax infringement.
Last reviewed: June 2026. Tax regulations change frequently — check our tax calendar or contact our professionals for advice tailored to your situation.
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