Modelo 115

From the post of AYCE Laborytax we wanted to make a post in which we are going to review the
models 115 and 180

These declarations are directly related to the rental of workspaces by companies, and serve to inform the Tax Agency of the price that a company or a
self-employed worker pays
for the rent of his place of work, and thus enter the corresponding fee of IRPF for the lease.

What is the Model 115?

Form 115

is a quarterly and/or monthly settlement

model, which must be submitted to make the declaration of personal income tax withholdings for work rentals.

This means that if you have a company or you are a self-employed worker and you pay for the rent of the place where you carry out the performance of your work activity, you must present form 115, for inform the Treasury of the withholdings that have been made with the payment of said rent.

Through form 115, it is important to specify the amount of money that you have not paid to the landlord due to the withholdings of Personal Income Tax,in case you are a natural person, or Corporation Tax, if you are a legal person.

The total of that amount that has been unpaid must be paid in the Treasury quarterly and / or monthly through this model.

How is form 115 filled?

When submitting form 115 to the Tax Agency, a total of five boxes corresponding to the“Settlement”section must be filled:

  • Box 1: The number of companies or individuals to whom rent is paid is specified.
  • Box 2: it is necessary to indicate the basis of the withholdings and deposits on account,or what is the same, the total amount obtained without subtracting the withholding or including VAT.
  • Box 3: Specify withholdings and income on account,which refer to the total value of the withholding applied to rents throughout the quarter.
  • Box 4: it should only be completed when a supplementary declaration is submitted to a previous one,due to a mistake.
  • Box 5: is the place where you have to indicate the total result to enter,which must coincide with what is marked in box 3.

What is the Model 180?

Modelo 180

On the other hand, there is Model 180, which focuses on making an annual summary of all withholdings applied through Personal Income Tax or Corporation Tax for the rental of workspaces, and which we have been presented quarterly and / or monthly through Model 115.

The model 180 is simply informative,and must be submitted annually, from January 1 to 20 of the following year.

How is the model 180 filled?

The Model 180 is composed of two parts: a sheet – summary and other interior sheets of detail of the recipients.

To fill it out, we will need to obtain a list of the expenses incurred for the rental of offices and commercial premises,which must be justified through the corresponding invoices, as well as the withholdings applied.

In the first sheet – summary we must specify both the data of the declarant and the corresponding exercise to which Form 180 refers.

In case the presentation is simply for informational purposes, you will not have to check any of the boxes.

On the other hand, it will be necessary to indicate the total number of preceptors,as well as the sum of the taxable bases applied throughout the year,and the result of the same.

It is mandatory that the result that we present in form 180 must coincide with the sum of the four quarterly declarations of form 115.

Who should submit forms 180 and 115?

All those companies and self-employed workers who have a lease contract for the place where they perform their work, are obliged to present both form 115 quarterly and / or monthly, and form 180 annually.

It must also be said that there are certain cases in which you are exempt from the presentation of both models:

  • Housing rents that companies pay to their employees.
  • Rent does not exceed 900 euros per year.
  • When the lessee pays taxes under a heading of group 861.
  • In the case of a financial lease contract, in exchange for the assignment of the use of real estate in exchange for the periodic payment of fees.
  • Income obtained by the exempt entities established in article 9.1 of the Corporate Tax Law.


form 115 and 180
have the function of presenting to the Treasury the withholdings for Personal Income Tax or Corporation Tax, applied to the amounts that both the self-employed and the companies have to pay, for the rents destined to their places of work.

Do you want a professional advisor to solve the management and declaration of these models? Contact AYCE Laborytax and you will get answers tailored to your needs.