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Modelo 115 quarterly withholdings for renting a commercial premises

Modelo 115 quarterly withholdings for renting a commercial premises is filed with Agencia Estatal de Administración Tributaria (AEAT). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €19.

We calculate and file your quarterly Modelo 115: the 19 % withholding we apply to the landlord of the premises, office or warehouse you rent for your activity. We check that the rate matches, detect exempt rents (under 900 € per year with the same landlord), and warn you when withholding does NOT apply.

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Estimated total cost
from €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
From the 1st to the 20th of the month following the end of the quarter (April, July, October, January). Direct debit: until the 15th.
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: Our fee 19 €, plus the amount of the 19 % withholding on the rent resulting from your self-assessment (variable depending on the rent)..

Modelo 115 quarterly withholdings for renting a commercial premises: how is it filed?

  1. 1Answer the chat questions (~6 minutes).
  2. 2We validate the 19 % per landlord, detect threshold exemptions and warn of inconsistencies.
  3. 3Payment of 19 €.
  4. 4Sign the mandate from your mobile.
  5. 5We file the Modelo 115 via the AEAT sede electrónica (online portal) with your digital certificate. If it results in a payment due, we arrange the direct debit for you.
  6. 6You receive the AEAT acknowledgement, a full copy of the 115, the signed mandate and the invoice.

Which documents do you need?

  • •Rental contract(s) for the premises, office or warehouse.
  • •Invoices or receipts for the quarter with the breakdown of rent and withholding.
  • •Referencia catastral (cadastral reference) of the properties (you will find it in the contract or on the IBI (property tax) receipt).
  • •If the landlord claims exemption from withholding: certificate issued by the AEAT (Spanish Tax Agency) proving it.
  • •If it is supplementary/substitute: a copy of the previous Modelo 115 return with its number.

Legal basis and things to bear in mind

  • Deadline: 1-20 of the month following the end of the quarter. Direct debit: until the 15th. Q4 runs from 1-20 January.
  • Withholding rate: 19 % on the gross rent (excluding VAT charged). Applicable to the self-employed TENANT or company that pays the rent.
  • Withholding does NOT apply if: (a) the property is used as a private dwelling, (b) the annualised rent with the same landlord is under 900 €, (c) the landlord proves it is exempt through the AEAT.
  • Annual close: you must also file the Modelo 180 (annual summary of the 115) in January of the following year.
  • If the rent includes VAT: the VAT is NOT included in the withholding base (withholding applies only to the rent net of VAT). The VAT goes on the tenant's Modelo 303 as deductible input VAT.

Modelo 115 quarterly withholdings for renting a commercial premises: frequently asked questions

Modelo 115 quarterly withholdings for renting a commercial premises: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €19: Our fee 19 €, plus the amount of the 19 % withholding on the rent resulting from your self-assessment (variable depending on the rent).. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.

Modelo 115 quarterly withholdings for renting a commercial premises: how long does it take?

From the 1st to the 20th of the month following the end of the quarter (April, July, October, January). Direct debit: until the 15th.

Modelo 115 quarterly withholdings for renting a commercial premises: which documents do I need?

You need to have to hand: Rental contract(s) for the premises, office or warehouse., Invoices or receipts for the quarter with the breakdown of rent and withholding., Referencia catastral (cadastral reference) of the properties (you will find it in the contract or on the IBI (property tax) receipt)., If the landlord claims exemption from withholding: certificate issued by the AEAT (Spanish Tax Agency) proving it., If it is supplementary/substitute: a copy of the previous Modelo 115 return with its number.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Estatal de Administración Tributaria (AEAT). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.

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