The modelo 115 is the quarterly return through which you pay the IRPF withholding you apply on the rent of premises used for your activity. The general withholding on leases is 19%, filed each quarter.
The modelo 115 comes into play when you rent premises for your activity. When you pay the rent, you withhold part of the landlord's IRPF and pay it to the tax office yourself with this return. The general withholding on leases of urban property is 19%.
It's quarterly (1–20 April, July and October, and 1–30 January). It only applies to renting premises for your activity: if you work from home with no premises leased in your professional name, you normally don't file it.
If you rent premises, the 115 is easy to forget because you pay the withholding on the landlord's behalf. Keeping it in mind from the first rent receipt avoids surprises when the quarter arrives.
The general withholding on leases of urban property for activities is 19%. You withhold that amount from the landlord and pay it in with the modelo 115 each quarter.
Cece takes care of what weighs on your day-to-day (projects, payments, proposals, tax calculations) and surfaces the numbers that matter, so they stop weighing on you and you can get back to what counts.
