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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

7.3 Withholdings for leasing real estate. Models 115 and 180

Entrepreneurs and professionals are obliged to practice withholding when they pay income for the lease or sublease of urban real estate.

No withholding or deposit on account should be made, among others, in the following cases:

  • Leasing of housing by companies for their employees.

  • When the rents paid by the tenant to the same landlord do not exceed €900 per year ( VAT excluded).

  • When the lessor's activity is classified in any of the headings of the rates of the IAE that authorizes the activity of leasing or subleasing of urban properties, and applying to the cadastral value of the properties intended for the leasing or subletting the rules to determine the quota established in the headings of the aforementioned group, the quota does not result in zero.

  • Yields from financial leasing contracts.

  • Income from entities totally exempt in IS .

The withholdings corresponding to each month or quarter will be entered when form 115 is presented.

In addition, an annual summary of the withholdings made for the lease of real estate will be presented, form 180.