Who files this?
Freelancers and businesses that pay rent for premises, offices or other real estate used for business activities. A 19% withholding applies on the rent paid.
What does it declare?
Quarterly declaration of 19% withholdings on business property rents. If you work from home or rent coworking by the desk, you likely do not need this.
When is it due?
Deadlines: 1–20 April (Q1), July (Q2), October (Q3), January next year (Q4).
In Autónomo Simple
The app does not manage Modelo 115 directly. If you pay office or premises rent with withholding, you will need to file it on the AEAT website.