Form 115: withholding on your rent

Form 115: the withholding on the rent for your business space. We explain what it is, who files it and when.

If you rent a space for your business, you don't pay your landlord the full rent: you keep 19%. That's the withholding: an advance on your landlord's tax. You pay it to the Tax Agency, with form 115.

The calculation: the rent for the quarter, without VAT, times 19%. Normally there's an amount to pay, and it can't be postponed. If you pay no rent, you file nothing. And it never results in a refund.

An example. Ana is a hairdresser and rents a salon for 800 euros a month, plus VAT. In January she withholds 19%: 152 euros. In February, another 152, and in March, another 152. In April she pays the total with form 115: 456 euros.

Who files it? You, the tenant, if you rent a space for your business, whatever your income tax method. Not your landlord. If the rent is 900 euros or less a year, you don't withhold. Nor if it isn't for your business, like your home.

When? Every quarter: from the 1st to the 20th of April, July, October and January, which also ends on the 20th. By direct debit, until the 15th.

With Abaq, you upload your rent invoices, we prepare your 115, you review it in the app, and we file it with your approval. Abaq, your PRO digital accountant.