Modelo 115: IRPF withholdings on urban property letting

Withholdings and payments on account. Income arising from the letting or subletting of urban property.

Periodic self-assessment of the withholdings made on income paid for the lease of urban property, such as business premises.

  • IRPF
  • Filed quarterly
  • 5 casillas in 2 sections
  • 2 filled from your records
  • 2 calculated
  • 1 you enter
Established by

Retenciones ingresos cuenta

01

Number of recipients

Filled automatically from the retenciones you recorded Whole number

Legal basis
Registry identifiers
Casilla id
01
Semantic role
perceptor_count
Binding
modelo-115-perceptores
Registry section
retenciones_ingresos_cuenta
Sources
aeat-dr-115-2019-v13 aeat-modelo-115-guia-censal
Revisions
2019-y-siguientes
02

Base of withholdings and payments on account

Filled automatically from the retenciones you recorded Amount in euros

  • Zero or more
Legal basis
Registry identifiers
Casilla id
02
Semantic role
base_retenciones_ingresos_a_cuenta
Binding
modelo-115-base-retenciones
Registry section
retenciones_ingresos_cuenta
Sources
aeat-dr-115-2019-v13 aeat-modelo-115-guia-censal aeat-modelo-115-180-folleto-actividades
Revisions
2019-y-siguientes
03

Withholdings and payments on account

Calculated for you from 02 Amount in euros

  • Zero or more
Legal basis
Registry identifiers
Casilla id
03
Semantic role
retenciones_ingresos_a_cuenta
Formula
modelo-115-retenciones
Registry section
retenciones_ingresos_cuenta
Sources
aeat-dr-115-2019-v13 aeat-modelo-115-guia-censal aeat-modelo-115-180-folleto-actividades
Revisions
2019-y-siguientes

Liquidacion

04

Result of previous returns

You enter this Amount in euros

Legal basis
Registry identifiers
Casilla id
04
Semantic role
resultado_anteriores_autoliquidaciones
Registry section
liquidacion
Sources
aeat-dr-115-2019-v13 aeat-modelo-115-obligaciones-retenedor
Revisions
2019-y-siguientes
05

Result payable

Calculated for you from 03 and 04 Amount in euros

  • Zero or more
Legal basis
Registry identifiers
Casilla id
05
Semantic role
cuota_a_ingresar
Formula
modelo-115-resultado-ingresar
Registry section
liquidacion
Sources
aeat-dr-115-2019-v13 aeat-modelo-115-guia-censal aeat-modelo-115-180-folleto-actividades
Revisions
2019-y-siguientes