Other tax forms you may owe: rent, professionals and large clients

Terms used

• Modelo 115 — Modelo 115 is the quarterly return where you pay the tax office the 19% you withheld from rent on business premises.
• Modelo 111 — Modelo 111 is the quarterly return where you pay the tax office the IRPF you withheld from salaries and professional fees.
• Modelo 347 — Modelo 347 is the yearly return listing clients and suppliers with whom you did more than 3,005.06 euros of business.
• IRPF — The IRPF is Spain's personal income tax.
• Modules — Modules is a simplified regime where self-employed income is estimated from set indicators instead of actual figures.
• Agencia Tributaria — The Agencia Tributaria is Spain's national tax agency.
• SII — The SII is an online system where some businesses report their VAT invoices to the tax agency almost immediately.

Key rules

• Modelo 115: Renting business premises usually means withholding 19% of the rent, without VAT, and filing quarterly.
• Modelo 111: Withholding IRPF from employees or professionals means filing quarterly, by the 20th after the quarter and 30 January for the last quarter.
• Modelo 347: Operations above 3,005.06 euros with one counterparty in a year, including VAT, mean an annual filing in February.
• Homes: Modelo 115 is for business premises, not for the home you live in.

Which extra forms might apply to you

Most of these forms depend on who you pay or deal with. You file modelo 115 if you rent premises for your activity. You file modelo 111 if you pay employees or professionals and withhold IRPF from them. You file modelo 347 once your dealings with one person or company pass 3,005.06 euros in a year. If none of this describes you, you can skip this page.

Modelo 115: renting premises for your activity

You file modelo 115 when you rent premises used for your business and the rent is subject to withholding. This is about business premises, not your home.

• You withhold 19% of the rent, calculated on the rent without VAT. You pay that amount to the tax office, not to the landlord.
• You file every quarter, by the 20th of the month after the quarter ends. For the last quarter, the deadline is 30 January.
• Some rents do not need it: where the landlord is exempt, where the landlord holds a withholding exemption certificate, and where you are in the modules regime and the rent is below 900 euros a year.

Ask the Agencia Tributaria to confirm that one of these exceptions covers your case before you skip the form.

Modelo 111: paying employees or professionals

You file modelo 111 when you have withheld IRPF from payments you made. That covers salaries to employees and fees to professionals. It also covers some other payments, such as certain agricultural or prize income.

• You file every quarter, by the 20th of April, July and October.
• Large companies file monthly instead.
• If you withheld nothing in a quarter, you generally do not file. Check with the Agencia Tributaria whether a nil return is expected from you, especially if you filed this form before.

Modelo 347: large dealings with one client or supplier

You file modelo 347 when your operations with a single person or company in the calendar year exceeded 3,005.06 euros, including VAT. It applies to self-employed people and companies. You file once a year, in February of the following year.

• Operations already reported through other returns do not count again. This includes operations reported under SII and withholdings already declared on other forms.
• People who are not required to file are also excluded, for example people only in the modules regime who issue no invoices.

Check whether any of these exclusions applies to you before you file.

What to do next

Go through your year in three questions. Do you rent premises? Do you pay anyone you withhold tax from? Did any client or supplier pass the limit? Each "yes" gives you one form. The questions and answers below cover the common edge cases.

Frequently asked questions

Do I still file modelo 111 if I paid no withholdings this quarter?

No, you normally do not file modelo 111 for a quarter in which you withheld nothing. The exception is if the Tax Agency has asked you to send nil returns after you filed before. If you have employees or professional suppliers, check each quarter whether you paid anyone.

Which premises rents do not need modelo 115?

Rent does not need modelo 115 if the landlord is exempt or holds a withholding exemption certificate. It is also not needed in the flat-rate (módulos) regime when the rent is below 900 euros a year.

Does the 3,005.06 euro limit for modelo 347 include VAT?

Yes, the 3,005.06 euro limit for modelo 347 includes VAT and is counted per third party over the calendar year. You file it once a year, in February of the following year. Operations already reported in other returns are left out.

Do I file modelo 347 if I am only in the flat-rate regime?

No, you do not file modelo 347 if you are only in the flat-rate (módulos) regime without invoices, as you are not obliged to. Operations already reported through other returns are also excluded. Check your own case with the Tax Agency.