Form 115 for Self-Employed in 2026: What It Is, How to Fill It In and When to Submit It

Every quarter, thousands of Spanish self-employed professionals and SMEs who rent their business premises face the same obligatory task: declaring the withholdings retained on rental payments to Hacienda. According to AEAT data, rental income from urban properties is one of the most frequently inspected sources of income in Spain, and errors in its declaration trigger thousands of penalty proceedings each year — with fines that can start at €200 for late submissions without prior request. If you rent an office, workshop, warehouse, or any other space for your professional activity, Form 115 is a tax obligation you simply cannot ignore in 2026.

Under Spanish tax law, whenever a business entity or self-employed professional pays rent for urban property used in an economic activity, they are legally required to withhold 19% of the gross rental amount and pay it directly to the Agencia Tributaria (AEAT). This mechanism, governed by the Ley del IRPF (Law 35/2006) and its Reglamento (RD 439/2007), ensures the tax authority collects part of the landlord's income tax in advance. Form 115 is the specific quarterly — and annual — tax form used to declare and pay these withholdings. It is closely related to other withholding forms like Form 111 for employee and professional withholdings, but applies exclusively to rental income.

In this article, you will learn exactly what Form 115 is, who must submit it, how to fill it in step by step with real numerical examples, when the 2026 submission deadlines fall, the most common mistakes to avoid, and which documents you need to keep on file. Whether you are just registering as self-employed or have been running your business for years, this guide will help you stay compliant without surprises.

---

What Is Form 115 and How Does It Work?

Form 115 (Modelo 115) is the quarterly and annual tax return used by self-employed professionals (autónomos) and companies to declare and pay to Hacienda the 19% IRPF withholdings applied to rents paid for urban properties used in their economic activity.

Here is how the mechanism works in practice:

• ▸You rent a commercial space for €1,000/month (excluding VAT).
• ▸You must withhold 19% = €190 from each monthly payment.
• ▸You pay the landlord only €810 net.
• ▸Every quarter, you accumulate these withholdings and declare them via Form 115.
• ▸The landlord then uses those withheld amounts as a credit against their own annual income tax (IRPF or IS).

Real numerical example:

The €570 withheld in Q1 is what you declare and pay to AEAT via Form 115 in April.

It is important to note that Form 115 applies to urban property (offices, warehouses, commercial premises, workshops). It does not apply to rural properties, which fall under a different regime. Also note: if your landlord is a Socimi (a real estate investment trust) or certain other entities, different rules may apply — always verify with a qualified advisor.

---

Who Must Submit Form 115 in 2026?

Self-Employed Professionals (Autónomos)

Any self-employed individual who rents an urban property for their professional or business activity and pays rent to a natural person (individual landlord) must apply the 19% withholding and submit Form 115. This includes freelancers, consultants, tradespeople, and any professional in estimación directa or módulos who has a rented workspace.

Companies and SMEs

All Spanish companies — SL, SA, or any other legal entity — that pay rent for business premises to individual landlords must withhold and declare via Form 115, regardless of their size or turnover.

When Is the Withholding NOT Required?

There are specific exemptions where no withholding applies and Form 115 is not needed:

• ▸The landlord is a company (legal entity): withholding does not apply to rents paid between legal entities for IRPF purposes (though other considerations may apply).
• ▸The rental amount is €900/year or less and the landlord has provided a declaration that their total rental income from that property does not exceed this threshold.
• ▸The property is not urban (agricultural land, rural properties).
• ▸You are renting from a public body or certain exempt entities.
• ▸The landlord is a SOCIMI registered with AEAT.

What If the Landlord Says "No Withholding"?

Some landlords claim exemption from withholding. In this case, they must provide you with a certificate issued by AEAT confirming their exempt status. Keep this documentation on file — without it, you remain legally liable for the withholding.

Connection to Other Quarterly Models

Form 115 sits alongside other quarterly declarations. If you also have employees or pay professional fees, you will be familiar with Form 111 for IRPF withholdings on employment and professional income. Understanding how IRPF retentions work on your invoices gives essential context for managing all your quarterly obligations together.

---

How to Fill In Form 115 in 2026: Step by Step

Form 115 is relatively straightforward. It can be submitted online via the AEAT website (with digital certificate, Cl@ve PIN, or reference number) or, in some cases, at a collaborating bank. Here is a breakdown of each section:

Box 01 — Number of Recipients

Enter the total number of landlords to whom you paid rent during the quarter. If you rent one office from one landlord: enter 1. If you rent two spaces from different landlords: enter 2.

Box 02 — Amount of Rents Paid

Enter the total gross rent paid during the quarter (before withholding). Using our example: €3,000 for Q1 (3 × €1,000).

Box 03 — Withholdings and Prepayments

Enter the total withholdings calculated (19% of Box 02). In the example: €570.

Box 04 — Result to Pay

This will equal Box 03 in the standard case. Enter €570 as the amount to pay to Hacienda.

Completed example for Q1 2026:

---

2026 Submission Deadlines for Form 115

Form 115 has quarterly deadlines and one annual summary (Form 180):

Important: When the deadline falls on a weekend or public holiday, it is extended to the next working day. Electronic submissions via AEAT's online portal follow the same calendar.

Form 180 is the annual informative summary of all Form 115 quarterly payments. It identifies each landlord (name, NIF, amount paid, withholdings applied) and is submitted once per year, typically before 31 January of the following year. It is the rental equivalent of Form 390 for VAT.

---

Common Mistakes with Form 115 — And Why They Don't Apply

---

Documentation You Must Keep on File

To support your Form 115 submissions, retain the following for a minimum of 4 years (the standard AEAT inspection statute of limitations):

• ▸Lease agreement (contrato de arrendamiento): must clearly state the gross rent, parties, and the property's address.
• ▸Rent receipts or bank transfer records: proof that each monthly payment was made at the net amount (after withholding).
• ▸AEAT exemption certificates (if applicable): if your landlord claims exemption from withholding, keep the official certificate.
• ▸Copies of submitted Form 115 returns: download and save the AEAT acknowledgement receipt (justificante de presentación) for each quarter.
• ▸Form 180 annual summary: keep the submitted copy and all supporting data.
• ▸NIF of each landlord: required for Form 180 and any AEAT inspection.

---

Practical Example: A Self-Employed Consultant Renting Office Space in 2026

María is a self-employed management consultant in Madrid. She rents a 40m² office from an individual landlord at €1,200/month (gross, excluding VAT). The landlord charges 21% VAT on the rent. Here is her full quarterly picture for Q2 2026 (April–June):

María fills in Form 115 for Q2 2026:

• ▸Box 01: 1 (one landlord)
• ▸Box 02: €3,600 (total gross rents paid)
• ▸Box 03: €684 (19% withholding)
• ▸Box 04: €684 (amount to pay to AEAT before 20 July 2026)

Note: The VAT (€756 for Q2) is declared separately in Form 303 for VAT as input tax (deductible if she is a VAT taxpayer). Form 115 only covers the IRPF withholding on the rental income, not VAT.

---

Tools to Automate and Simplify Your Form 115 Submissions

Managing quarterly tax deadlines manually — especially when you have multiple obligations like Form 115, Form 303, and quarterly IRPF declarations — creates a real administrative burden. Missing a deadline or miscalculating a withholding can result in automatic surcharges of 5% to 20% depending on how late the submission is.

Modern accounting and tax management tools can automate the calculation of withholdings, alert you to upcoming deadlines, and even pre-fill your tax forms with data from your invoices and payments. Velnor Capital (from €19.99/month) is designed specifically for Spanish self-employed professionals and SMEs, helping you track rental withholdings, generate reports for Form 115 and Form 180, and stay on top of all quarterly obligations — without needing an accounting degree.

Try Velnor Capital free for 7 days and discover how much you can save.

---

Official source: Agencia Tributaria — AEAT (Spanish Tax Agency). The information in this article is for informational purposes only. Always consult a tax advisor for your specific situation.