Form 115: the withholding on rent
If you rent premises for your activity, you do not pay the landlord the whole amount: you keep back part of it and pay it over in their name. The 115 is where you declare it, and it is the tenant who files it, not the owner.
What form 115 is
Form 115 declares and pays over the withholdings applied on the letting of urban property. It is filed by whoever pays the rent — the tenant — not by whoever receives it.
It is the same mechanism as the 111 applied to rent: you deduct part of the rent and pay it over in the landlord's name, and they will deduct it on their own return. The rate is 19%, and it applies to everything paid to the landlord, VAT excluded: the rent, yes, but also any costs they pass on to you.
Who has to file it
Business people and professionals who rent an urban property for their activity. With three exceptions where there is no withholding to apply:
- When the rent paid to a single landlord does not exceed €900 a year.
- When the landlord can show they are registered under the IAE heading for letting business premises with a non-zero cuota, by means of a certificate from the Tax Agency.
- On the letting of homes by companies for their employees, and in some finance lease situations.
The first one catches out anyone renting a storeroom or a small parking space: below €900 a year there is no withholding and no 115.
When the 115 is filed
With the weekend shifts already applied: when the last day falls on a Saturday, a Sunday or a public holiday, the deadline ends on the next working day.
| Period | Deadline | Note |
|---|---|---|
| First quarter | 1 → 20 April | Direct debit, until the 15th |
| Second quarter | 1 → 20 July | Direct debit, until the 15th |
| Third quarter | 1 → 20 October | Direct debit, until the 15th |
| Fourth quarter | 1 → 20 January | Same deadline as the 111. Direct debit, until the 15th |
It always goes hand in hand with the 111: both fall due on the 20th — including the fourth quarter — and both have their annual summary in January. If you pay by direct debit, that deadline ends on the 15th.
The mistakes that come up most on the 115
The 115 is one of the simplest forms and one of the most forgotten when starting an activity.
Not withholding on the rent for your premises
The obligation is the tenant's, and the landlord usually does not ask for it. If you do not withhold, the responsibility for paying that withholding over is still yours.
Withholding below €900 a year
If the rent paid to that landlord does not reach €900 a year, there is no withholding to apply. Withholding too much means having to refund it and correct the form.
Forgetting form 180 in January
It is the annual summary of the 115 and it has to reconcile with the four quarters, just as the 190 reconciles with the 111s.
Screenshot of the ERP: the form 115 screen
Where every number on the 115 comes from
Nothing has to be typed in again: the form is worked out from the invoices and the expenses you have already entered during the period.
- The rent expense is marked as carrying withholding and goes to the 115 on its own.
- The software warns you if a rent expense comes in without withholding marked.
- And remember that a 115 filed brings a 180 with it in January.
And you can open any box
Every amount on the form can be expanded to see exactly which invoices and which expenses make it up. That is what turns a figure into something you can defend if you are asked.
The 115 comes out of what you have already entered
Free plan forever, no card needed.
Questions about form 115
This page is for information and is reviewed whenever the legislation or the calendar changes. It does not replace your accountant: for your own case, ask someone who knows your numbers.
So the 115 stops taking an afternoon
If the invoices and the expenses are in, the form is already done.
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