Clients’ modelo 115
Rent on business premises that the client pays can feed modelo 115 and modelo 180 when the profile includes it. Home rent is the home-office rule, not modelo 115. The app does not file modelo 115.
Rent on the premises
If the client pays rent on premises for the activity and withholds, that withholding can go to modelo 115 and the summary to modelo 180. The profile has to include the form. Do not add it for someone who does not withhold.
- Business premises: it can go to 115 and 180.
- Only if the profile includes it.
- The app does not file modelo 115.
The home is not modelo 115
Rent on the home where the client lives and works follows the home rule, not the premises rule. Do not put it on modelo 115. How the forms fit is in modelos 303 and 130.
Common questions
Does premises rent go on modelo 115?
It can feed modelo 115 and 180 if the profile includes it. The app calculates. It does not file modelo 115.
What about rent on the home?
That is not modelo 115. It is the home-office rule, different from business premises.
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.