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Premises rent and modelos 115 and 180

Rent of premises used for the activity is 100% for income tax and 100% for VAT, and it feeds modelos 115 and 180. Your main home follows other formulas.

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How premises are treated

For premises used for the activity, rent is a 100% income-tax expense and VAT enters at 100%. Those amounts feed modelos 115 and 180. Do not apply the home percentage or the 30% used for household utilities here. You confirm the record. The category proposal is not a tax opinion and it does not replace your gestoría. From invoices and expenses the app calculates 303 and 130 and can generate the BOE file for import. You or your gestoría file the return.

  • Income tax: 100%.
  • VAT: 100%.
  • It feeds modelos 115 and 180.

The home is a different rule

Your main home does not use this premises rule. Utilities are in home utilities, rent if you are the tenant is in home rent and community fees, IBI and repairs are in ownership costs.

Common questions

Can I deduct VAT on premises rent?

On premises used for the activity, income tax is 100% and VAT is 100%. It also feeds modelos 115 and 180.

Can I use the home percentage on the premises?

Premises are 100% income tax and 100% VAT. The exclusive-use percentage and the 30% belong to your main home.

Deductible expenses for autónomos: what to keep Expense tracking for autónomos Training linked to the activity

Official sources

Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.