Form 115: withholding on your rent.
Renting a shop or office for your business may require you to withhold and pay part of the rent to the Tax Agency. Our professionals review the lease and any exceptions before preparing and filing Form 115 when it is in your agreed scope.
Form 115 · Rent withholding
Withholding on rent for urban property.
Form 115 reports withholding on certain rental or sublet income from urban property. When withholding is required, the tenant carrying out a business activity is responsible for filing it.
Who needs to file it?
- Self-employed people who pay rent for shops or offices subject to withholding.
- Tenants or subtenants of urban property used for business.
- Leases with a possible exception: we review the documents.
Quarterly or monthly, depending on the payer.
Most self-employed people file 1–20 January, April, July and October for the previous quarter. Monthly returns are due 1–20 of the following month. Non-working days can move the deadline, and direct debit closes earlier. We confirm the current calendar. Form 180 provides the annual detail for this withholding.
What we need to prepare it.
We gather the records and ask for anything missing before preparing the return.
- The lease or sublease and property details.
- The landlord’s invoices and tax ID.
- Proof of payments and withholdings for the period.
- An exemption certificate or other supporting documents, if applicable, and previous Forms 115.
Your taxes, handled by professionals.
Before work starts, we confirm whether your rent requires withholding and whether Form 115 is within the agreed scope. Our professionals prepare and review the draft. You approve that version in the app, and Melso files it with the required authority. You receive the actual AEAT receipt.
Before preparing this return.
There are exceptions, such as rent of up to €900 a year paid to the same landlord, excluding VAT, or certain landlords with certification. We review your case; an invoice without withholding does not prove an exemption.
As a general rule, it is calculated on the amounts paid to the landlord before VAT. A professional reviews the lease and invoice items to determine the correct base.
It is filed by the person who pays the rent and is required to withhold. The landlord reports their own income; Form 115 is for the withholding you take from your payments.
Form 115 pays the withholding for each period. Form 180 reports the annual detail for each landlord and property. The annual summary does not mean paying the withholding a second time.
Official guidance from the AEAT.
Check the official instructions and filing calendar for your tax year and circumstances.
Take your next step with Melso.
Tell us about your situation. We confirm the scope before work starts.