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
Related procedures
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