If you are a freelancer or SME in Spain and you rent an office, commercial space, or warehouse for your business activity, Form 115 is one of your key quarterly tax obligations. Filing it correctly is essential to stay compliant with the Spanish Tax Agency (AEAT) and avoid penalties.
In this practical guide, we explain what it is, how to calculate it, and the steps to fill it out without errors.
What is Form 115 and Who Must File It?
Form 115 is the declaration used by freelancers and companies to pay the Spanish Treasury (Hacienda) the Personal Income Tax (IRPF) withholdings they have applied to rent invoices for urban properties. In other words, if your landlord is an individual or an entity, you, as the tenant, act as a tax collector for the AEAT.
You are required to file it if:
* You pay rent for a commercial space, office, or warehouse for your economic activity.
* The property owner issues you an invoice with an IRPF withholding.
There are some exceptions, such as residential rentals (even if you partially use it for work) or if the annual rent amount does not exceed €900.
Calculating the Withholding and Filing Deadlines
The calculation is straightforward. As of July 2026, the general withholding rate is 19%. This percentage is applied to the taxable base of the rent, i.e., the amount before adding VAT.
Practical example:
* Monthly rent base: €1,000
* VAT (21%): €210
* IRPF Withholding (19% of €1,000): -€190
* Total to pay the landlord: €1,000 + €210 - €190 = €1,020
* Amount to pay to Hacienda (Form 115): €190
Form 115 is filed quarterly. The deadlines are:
* First quarter: April 1st to 20th.
* Second quarter: July 1st to 20th.
* Third quarter: October 1st to 20th.
* Fourth quarter: January 1st to 20th of the following year.
Additionally, in January, you must also file Form 180, which is the annual summary of all withholdings declared on Form 115 throughout the year.
How to Fill Out Form 115 Step by Step
Filing the form is easier than it seems, especially if you use the AEAT's online portal. The key boxes are:
1. Declarant: Your identification details (NIF, full name, or company name).
2. Accrual: The fiscal year and the quarter you are declaring (1Q, 2Q, 3Q, or 4Q).
3. Settlement:
* [01] Number of recipients: The total number of landlords to whom you have paid rent with withholding during the quarter.
* [02] Base of withholdings and payments on account: The sum of the taxable bases of all rent invoices for the quarter. (In our example, if the rent is monthly, it would be €1,000 x 3 = €3,000).
* [03] Withholdings and payments on account: The total amount of withholdings applied. (Following the example, €3,000 x 19% = €570).
* [07] Result to be paid: The amount you will pay to Hacienda, which normally matches box [03].
Keeping a flawless record of these invoices and payments is crucial, especially with new tax obligations on the horizon. The VeriFactu regulation, which will become mandatory for freelancers from July 1, 2027, will digitize invoicing and reporting to the Tax Agency. To get ahead and understand all the details, we recommend reading our guide on VeriFactu 2027: Deadlines for Freelancers in Spain.
Complying with Form 115 is a simple process if you stay organized. Using invoicing software will help you automate these calculations and have all the information ready for each quarter.