Rent withholding on the invoice
The lease of urban business premises is often invoiced with VAT and with 19% withholding applied by the tenant. Not every rent has both. The landlord’s invoice shows the withholding. The tenant files modelo 115.
Business premises, not every rent
The income-tax act subjects many leases of urban property to withholding when the payer is an entrepreneur or a professional. The usual rate on business premises is 19%. A dwelling, or a case the rule excludes, is not documented the same way. VAT on rent is not automatic on every lease either. On the landlord’s invoice you see the base, the VAT if there is any, and the withholding. Modelo 115 is filed by the person who withholds, who is the tenant.
- Often: VAT and 19% withholding on urban business premises.
- Not every rent has both.
- Modelo 115 is filed by the tenant, not by the invoice on its own.
The expense and the modelo 115 calculation
Factura Fácil can record the rent expense and calculate modelo 115 when the profile includes that withholding. It does not file modelo 115. If you are the landlord, the withholding appears on the invoice you issue, at the rate the case requires, not with 19% placed on every rent.
Common questions
Does every rent carry VAT and 19%?
No. It is common on urban business premises. A dwelling or another excluded case is not invoiced the same way.
Does the app file modelo 115?
No. It can calculate it if the profile includes rent with withholding. Filing it belongs to the withholder, at the Tax Agency.
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.