The 19% on urban rent
On urban real-estate income, the usual withholding is 19%. You confirm the rate on the contract and in that year’s rules. Do not treat it as settled from this page alone.
Who pays the 19%
The withholder pays it in, usually the tenant of urban premises used for the activity. Each quarter it is reported on modelo 115. The annual summary of those withholdings is modelo 180. The landlord does not pay the same amount again on a modelo 115 of their own.
- Usual rate: 19%, to be confirmed.
- 115: each quarter.
- 180: annual summary of those withholdings.
The app calculates them when the profile includes them
Factura Fácil calculates modelo 115 and modelo 180 when that rent is on your profile. It can leave the figures on the calendar. It does not file either of them. You or your gestoría submit them on the Tax Agency site.
Common questions
Does 19% apply every year without reading the contract?
No. It is the usual rate on urban rent. Confirm it on the contract and in that year’s rules before you apply it.
Does the app file modelo 115 and modelo 180?
No. It calculates them if the profile includes them. It does not file them.
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.