Who must file Model 115?

Any freelancer or company acting as tenant of a property used for economic activity (commercial premises, office, warehouse). You do not file it if you rent residential housing, if the landlord is a SOCIMI (listed REIT), or if you rent rural land.

What is the IRPF withholding rate on commercial rent?

The withholding rate is 19% on the rental base (rent before VAT). This rate has been in force since 2016 (Art. 100 RD 439/2007) and has not changed for 2026. If your base rent is €1,000, you withhold €190 and pay that amount to the Tax Agency via Model 115.

Does commercial rent include VAT?

Yes, commercial and professional property leases are subject to the standard VAT rate of 21%. Your landlord invoices you base + 21% VAT, and you apply the 19% withholding on the base. The net you transfer to the landlord is: base × 1.02 (base + VAT − withholding).

When must Model 115 be filed?

Model 115 is filed quarterly: Q1 from 1 to 20 April; Q2 from 1 to 20 July; Q3 from 1 to 20 October; Q4 from 1 to 20 January of the following year. Large companies (turnover above €6 million) file monthly.

What is Model 180 and when is it filed?

Model 180 is the annual informative summary of all withholdings on property rentals. It is filed in January of the following year (1 to 31 January). No payment is due — it only informs the Tax Agency of the total withheld, the landlord's details, and the property address. It is mandatory for all who filed Model 115 during the year.

Does residential rental also require withholding?

No. Residential property rented to private individuals is exempt from VAT and does not generate any obligation to withhold IRPF or file Model 115. The withholding obligation only applies when the tenant is a freelancer or company using the property for economic activity.

Rent Withholding Calculator (Model 115)

Calculate 19% IRPF withholding and 21% VAT on your office or commercial premises lease. Get the net amount to transfer to your landlord, the quarterly Model 115 amount, and the annual Model 180 summary. Free, no sign-up required.

Monthly base rent

€

Amount agreed before VAT and before withholding (taxable base)

Type of rental

Business premises (freelancer or company)Withholding 19% IRPF + 21% VAT applies

Residential property (private housing)No withholding or VAT — exempt from Model 115

Enter the base rent to see the calculation

Indicative calculation. The 19% withholding applies to commercial/professional property rentals (Art. 75 and 100 RD 439/2007). If total rents paid to the same landlord do not exceed €900/year (VAT excluded), you are exempt from withholding and from filing Model 115 (Art. 75.3.g RIRPF). Other exemptions also exist (housing for employees, financial leasing, etc.). Consult your tax adviser if your situation is unusual.

How to calculate rent withholding and Model 115

Step-by-step guide to correctly calculating IRPF withholding and VAT on a commercial or professional property lease.

Enter the base rent

Type the monthly amount agreed with your landlord before VAT — the taxable base of the lease.

Select the rental type

Business premises (withholding + VAT apply) or residential property (no withholding or VAT). The withholding obligation only exists for economic-activity leases.

Calculate the Model 115 amount

The calculator shows you the monthly withholding and the quarterly total for Model 115, which you must file in the first 20 days of April, July, October, and January.

Note the Model 180 figure

Model 180 is the annual informative summary of all withholdings, filed in January of the following year. The calculator gives you the accumulated annual figure in advance.

Why this calculator saves you time

Built for freelancers who rent business premises and want to stay compliant without errors.

Withholding, VAT and net in one calculation

Get the 19% IRPF withholding, 21% VAT, and the exact amount to transfer to your landlord in seconds. No formulas, no arithmetic errors.

Model 115 and Model 180 calculated automatically

The calculator breaks down the quarterly Model 115 amount and the annual Model 180 summary. Your data is ready to fill in both forms without manual calculations.

And when you invoice, Invoo keeps track

This calculator is from Invoo, the invoicing software for freelancers that connects with your accountant in real time. Your rent invoices, withholdings and VAT are all visible to your accountant — no paperwork.

Frequently asked questions about rent withholding

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Rent invoices without errors. With Invoo.

Create rent invoices with correct withholding and VAT in seconds. Your accountant sees everything in real time. No spreadsheets, no Model 115 mistakes. €10.90/month, all included.

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