Modelo 115: retenciones por alquiler de locales y oficinas
Used to pay Hacienda the withholdings you've made when paying rent for an urban property used in your activity (shop, office, warehouse). If you're a business or self-employed tenant and you withhold from the landlord, this is your periodic form.
Obligación AEAT 2026 — RD 1007/2023
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- 1.Check on sede.agenciatributaria.gob.es that in your censo (Modelo 036/037) you have the obligation "Retenciones por arrendamientos" marked; if not, register it before filing.
- 2.Work out the period (monthly if you're a large company; otherwise quarterly) and add up: bases subject to withholding and withholdings applied. Reminder: the withholding isn't calculated on the IVA.
- 3.Go to https://sede.agenciatributaria.gob.es/Sede/retenciones-ingresos-cuenta/modelo-115.html and open the "Formulario del Modelo 115" for the current tax year with your Cl@ve/certificate.
- 4.Fill in the taxpayer details and the period, enter totals for bases and withholdings. If there were no payments with withholding, mark "Sin actividad" or enter amount 0.
- 5.Choose payment method: direct debit (up to day 15) or NRC. If you pick NRC, use the "Realizar pago (Obtener NRC)" option from the form itself or pay at your bank and paste the NRC.
- 6.Sign and submit. Download the PDF receipt with CSV and keep the acknowledgement. If you also file Modelo 180 annually, you'll need these totals.
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