Renting a Premises for Your Business: Modelo 115 and Modelo 180, or How to Withhold 19% From Your Landlord
You sign the lease on a premises for your practice, studio or workshop, and the landlord sends the first rent invoice. That is where an obligation starts that almost nobody mentions when you register as self-employed: you do not pay the landlord the whole invoice. You withhold part of it and pay it to the tax authority yourself, with the modelo 115 every quarter and its annual summary, the modelo 180, in January.