Modelo 115: withholding on the premises
If you rent the premises where you work and withhold tax from the landlord, that withholding goes on modelo 115. The annual summary is modelo 180. This is not the home-office rule.
The premises, not your home
Modelo 115 reports withholding on rent for the premises. The annual summary is modelo 180. How that rent is deducted is in premises rent and modelo 115. The home does not use this rule.
- Premises rent: 100% income tax and 100% VAT in the app.
- That expense feeds modelo 115 and modelo 180.
- Your home does not use this expense type.
How it reaches the calendar
When you record that expense, the app carries the withholding into the modelo 115 calculation and keeps the form on the calendar if it is on your profile. Modelo 180 closes the year. Factura Fácil does not file 115 or 180. You or your gestoría submit them on the Tax Agency site. Activity VAT stays on modelo 303.
Common questions
Does rent on my home go on modelo 115?
Not under this rule. The local-rent expense type is the business premises, at 100% for income tax and 100% for VAT. The home is a different test.
Are modelo 115 and modelo 303 the same form?
No. Modelo 115 is the rent withholding. In the app, this expense type also counts 100% of the VAT, which belongs on modelo 303, not on the withholding form.
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.