Rent receipt
No. Date:
- Landlord
Tax ID (NIF):- Tenant
Tax ID (NIF):- Property
- Period
| Item | Amount |
|---|---|
| Total received |
Payment method:
Landlord's signature
Receipt issued under article 17.4 of Spain's Urban Leases Act (Law 29/1994).
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- Rent receipt generator
Rent receipt: create your PDF template for free
Fill in the landlord, tenant and property details, and download a receipt showing the current rent and each item separately, as Spain's Urban Leases Act requires. For commercial lets, with VAT and income tax withholding.
- PDF in one click
- Data stays in your browser
- VAT and withholding for shops
Create your rent receipt
The preview updates as you type. When it is ready, download it as a PDF.
The print dialog opens: choose «Save as PDF».
In FixrOS bills go out every month and the tenant has them in their portal
The duty to give a rent receipt
Article 17.4 of Spain's Urban Leases Act is clear: the landlord must give the tenant a receipt for payment, unless it was agreed that payment is made by methods that prove the tenant actually paid. In other words, if the tenant pays by transfer or direct debit and that was agreed, the bank record can serve as the receipt. Otherwise, the landlord must provide one.
The same article sets the minimum content: the receipt, or the document replacing it, must show separately the amounts paid for each item making up the total payment and, specifically, the current rent. It adds a practical consequence: if the landlord does not provide the receipt, any costs the tenant incurs to prove payment are borne by the landlord.
On payment method, article 17.3 states that for residential lettings payment shall be made by electronic means and that only as an exception, when one of the parties has no bank account or access to electronic payment and asks for it, may it be made in cash at the rented home. In that case the receipt is the only proof of payment: do not leave it for later.
What a rent receipt should include
Besides what the law requires (each item separately and the current rent), a useful receipt identifies the payment beyond doubt. The generator includes:
- Receipt number and issue date.
- Landlord's name and tax ID, and the tenant's name (and tax ID, if you wish).
- Property address and the month the payment covers.
- The current rent and, separately, each recharged cost: community charges, water, waste or others.
- For commercial lets, the base, VAT and withholding, and the total actually received.
- Payment method and space for the landlord's signature.
VAT and withholding on a commercial receipt
VAT: housing exempt, commercial at 21%
Leasing buildings or parts of buildings used exclusively as homes is VAT-exempt, and the exemption covers garages and annexes let together with them (article 20.One.23 of Spain's VAT Act, Law 37/1992, with the exceptions listed there). Letting a shop, office or warehouse is taxed at the standard 21% rate (article 90). That is why the generator only lets you add VAT when you choose a non-residential use.
19% income tax withholding
Income from letting urban property is subject to withholding (article 75.2 of Spain's Income Tax Regulation). Those required to withhold include companies and entities, including owners' associations, and people carrying on a business when they pay in the course of it (article 76.1). The rate is 19% on everything paid to the landlord, excluding VAT (article 100). The tenant pays the net amount and pays the withholding to the tax authority.
There are exceptions (article 75.3.g): for example, when a company rents a home for its employees, or when rent paid to the same landlord does not exceed €900 a year. For a shop let at €1,000, the receipt would read: base €1,000, VAT €210, withholding €190 and total received €1,020.
Home or shop: what goes on the receipt
| Item | Home | Shop or office |
|---|---|---|
| Current rent | Yes, separately | Yes, separately |
| Recharged costs | Each one separately | Each one separately |
| VAT | Exempt | 21% |
| Income tax withholding | Rarely (private tenants do not withhold) | 19% if the tenant is a company or professional |
Sources: art. 17.4 LAU; arts. 20.One.23 and 90 of Law 37/1992; arts. 75, 76 and 100 of the Income Tax Regulation.
From one receipt to hundreds a month
For a single flat, this generator is enough. With dozens of leases, the work is issuing bills on time, collecting them and knowing which are missing. In the FixrOS Portfolio module bills are scheduled with proration, VAT, withholding and extra charges, collected by SEPA batch with a file for the bank, and bank reconciliation marks what has been paid. Tenants see every bill in their portal, and anything unpaid moves to arrears with its history.
Rent receipt FAQ
Is a rent receipt mandatory?
Yes, unless payment by a method that proves it, such as transfer or direct debit, was agreed (art. 17.4 LAU). If the landlord does not provide it, they bear the tenant's costs of proving payment.
What must a rent receipt state?
By law, the amounts paid for each item separately and, specifically, the current rent. It is advisable to add the parties, the property, the period, the date, the payment method and a signature.
Does a residential rent receipt include VAT?
No. Residential lettings are VAT-exempt (art. 20.One.23 of Law 37/1992), with some exceptions such as certain furnished flats with hotel-type services. Commercial lets are taxed at 21%.
When does the 19% withholding apply?
When the tenant is a company, an entity or a professional paying rent in the course of their business, except for the exceptions in article 75.3.g of the Income Tax Regulation. It is calculated on all items excluding VAT.
How do I download the receipt as a PDF?
Press «Download PDF» and, in the print dialog, choose «Save as PDF». Only the receipt is printed, not the page.
Do you store the details I enter?
No. The receipt is created in your browser and the details are not sent to any server. If you close the page, they are gone.
Information checked on 18 October 2026 against Law 29/1994 on Urban Leases, Law 37/1992 on VAT and the Income Tax Regulation (Royal Decree 439/2007), consolidated BOE texts. The template is a guide. This is not a substitute for professional advice.
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