Modelo 115: rental withholding in 30 seconds.
If you lease a commercial unit or office and withhold 19% from the landlord, you must pay in that withholding quarterly with Modelo 115. Cofactu aggregates the quarter's payments and files it with the AEAT directly.
Official BOE file signed and submitted · Confirmation CSV stored in the audit log
Frequency
Quarterly (monthly for large companies)
Quarterly: 1-20 April/July/October + 1-30 January. Monthly: 1-20 of the following month
AEAT method
Fichero AEAT BOE
Cofactu generates the official BOE file, signs it with your FNMT certificate, and submits it. You get a confirmation CSV.
Time with Cofactu
≈ 30 seconds
vs. 5-10 min downloading and uploading manually to the AEAT portal.
Who has to file Modelo 115?
- Businesses and self-employed who lease urban properties for uses other than housing (commercial units, offices, warehouses)
- Anyone who pays monthly rent subject to withholding (19%) to the landlord
- Monthly filing is mandatory if operations volume exceeded €6,010,121.04 in the prior fiscal year
- Not required: leasing of a primary residence (not subject to withholding), landlord with an exoneration certificate
The main boxes of Modelo 115
Cofactu fills them in automatically from your invoices, expenses, payroll, or rental income. It shows them in an editable preview before filing — you never submit without reviewing.
| Box | Name | What it covers |
|---|---|---|
| 01 | Number of landlords with withholding | Total number of distinct landlords you withheld from during the period. Cofactu counts this from the Expenses > Leases module. |
| 02 | Withholding base | Sum of the withholding bases (agreed gross rent) for the period. Excludes VAT and passed-on expenses not subject to withholding. |
| 03 | Withholding amount | Sum of the IRPF withholdings applied (19% of the base) for the period. This is the amount to pay in to the AEAT with this form. |
What Cofactu covers today for this model
Covered
- Leases of urban properties for uses other than housing
- Automatic calculation of the 19% withholding on the base
- Reconciliation with Cofactu's Expenses module (filters by 'Lease' category)
- Quarterly and monthly periodicity (large companies)
- Annual Modelo 180 summary from 4 quarterly filings (coming soon)
Not yet covered
- Modelo 180 (annual summary of the 115) — on the roadmap
- Leases with a withholding rate other than 19% (a very rare case)
We expand coverage sprint by sprint. If a specific case is blocking you, write to us at hola@cofactu.com.
Common errors when filing this model
Cofactu validates these cases before submission and explains them with human-readable feedback before generating the file. If AEAT rejects it, we tell you exactly which box to check.
- 1xxx — Expired certificate or no AEAT permissions
- 4001 — Invalid landlord NIF or not found in the census
- 4002 — Withholding amount doesn't match base × 19% (rounding margin allowed)
- 5xxx — Incorrect BOE file format
- Housing vs. commercial unit confusion — primary residence rentals do NOT go on the 115; only commercial units/offices/warehouses
If you file Modelo 115, you probably also file
Models that typically go together for tax purposes — Cofactu aggregates the data between them automatically.
Modelo 111
IRPF withholdings
See guide
Modelo 303
Quarterly VAT
See guide
Modelo 347
Transactions with third parties
See guide
See the full summary of the 7 AEAT models Cofactu covers.
Frequently asked questions
Does Cofactu file it directly or just download the file?
What happens if the AEAT rejects my 115?
Do I need a digital certificate?
Do I have to file the 115 if I rent out my primary residence to an individual?
What if my landlord gives me an exoneration certificate?
When is monthly filing mandatory and when is it quarterly?
What about the annual summary?
File your Modelo 115 from Cofactu
The Free plan includes full VeriFactu invoicing. To file with AEAT from the app you need the Pro plan or higher. No lock-in.