Who pays the rent withholding
On urban property rented for an activity, the person who pays the rent, the tenant, usually withholds and reports it on modelo 115. This is not a rule for every private-home lease.
The payer withholds
The tenant withholds, often at 19%, and pays it in with modelo 115. The landlord does not pay that same withholding again on a modelo 115 of their own. For the landlord it is withholding already taken, which belongs on their income tax, not a second payment of the same amount on modelo 115.
- Tenant: withholds and files modelo 115.
- Landlord: does not repeat that payment on their own modelo 115.
- A private home does not follow this rule on its own.
The app calculates modelo 115 when that rent fits
Factura Fácil calculates modelo 115 when that rent fits your profile, from the expense you record. It can show the figure on the calendar. It does not file modelo 115. Check the contract for withholding: not every home rented between private people carries 19%.
Common questions
Does the landlord file modelo 115 for the withholding I take?
No. Modelo 115 for that withholding is filed by the withholder, usually the tenant. The landlord does not pay the same amount again on a modelo 115 of their own.
Does every home rental carry 19%?
No. This page is about urban business rent. A private-home lease is not covered just by saying the rate is 19%.
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.