Modelo 806 in Spain: What is it, who puts it together, and why do you need to watch out for penalties?

1. What is Form 806 (Modelo 806)?

the Modelo 806 is the official document (fee self-marker) used in some of Spain's Autonomous Communities (historically in Andalusia and currently in the Valencian Community, among others) for the payment of the deposit of rental contracts** (arrendamientos urbanos).

This is not a tax of the nationwide Tax Authority (Hacienda), but an administrative formality required by the housing or finance departments of the Autonomous Communities. By filling it out, the landlord formalizes the transfer of the money from the deposit that the tenant has paid so that the regional administration can safely store it.

2 Legal Warning 2026! (Big change in Andalusia)

Before we go further, it is crucial to make this territorial distinction, as the regulations have just changed dramatically:

• In Andalusia (NEW LEGISLATION 5/2025): As of January 24, 2026, the obligation to pay a deposit to the Andalusia Housing and Revitalization Agency (AVRA) has been removed. If you sign a new contract after this date, you no longer need to file Form 806. The landlord keeps the security deposit himself (although he is still obligated to collect it from the tenant according to Spain's Municipal Tenancy Law - LAU). For deposits paid before this date, the money remains with AVRA and can be recovered using the standard return form at the end of the contract.
• In the Valencian Community and other regions: Modelo 806 is strictly mandatory, and the formalities must be completed before the competent regional authorities (such as the Agencia Tributaria Valenciana).

3. What is it used for?

The Modelo 806 has three main functions:

1. Legal Guarantee: Ensures that the deposit required by law (LAU) is safe and held by a public entity. This protects the tenant from landlords who might spend the money and not return it at the end of the contract.
2. Administrative and Fiscal Control: Serves the Autonomous Communities to maintain an official record of existing leases and prevent the gray market.
3. Tax Benefits: This is a kind of "passport" for the tenant, allowing him or her to take advantage of regional deductions for the rental of a principal residence on the annual tax return (IRPF). Without proof of payment from this form, the IRS will reject the deduction.

4. Who submits it? (Responsibilities)

The entity required to complete and submit the Modelo 806 is the landlord (property owner) or sub-landlord.

It is the tenant who puts up the money from his own pocket at the time of signing the contract, but the legal and administrative responsibility for depositing it in the office rests solely with the landlord.

Amount to be deposited

The rules, reflected in the form, clearly state how much must be paid:

• 1 month's rent: If renting for permanent residence (vivienda habitual).
• 2 monthly rents: For non-residential leases (business premises, offices, industrial halls or seasonal and student rentals).

5. What documents should be attached?

If you're going to handle a case in person or need to fill out data online, you should have the following on hand (and often upload as an attachment):

• Lease or sublease agreement (original and copy if you are handling the matter in person).
• DAY/NOW (alien's identity card/identification number) of both landlord and tenant.
• ** The property's cadastral number (Referencia catastral) is key. If it's not in the contract, you can find it on the property tax bill (IBI) or at the Electronic Cadastral Headquarters.
• Signed authorization: If the paperwork is not handled directly by the owner, but, for example, by a real estate agency, gestor or family member, an authorization document will be required.

6. Where and how is it assembled?

There are two main ways to handle this, although regional platforms strongly encourage the online option:

1. Electronically (Recommended): You access your Autonomous Community's tax portal using a Digital Certificate (Certificado Digital), an electronic ID card or the Cl@ve system. You fill out the form directly on the screen, attach documentation in PDF format, and make payment through the payment gateway (by credit/debit card or wire transfer).
2. In person (at a banking facility): You go to the authority's website (without a digital certificate) to fill in the data. The system generates a PDF file (Modelo 806 with barcode). You print it out and take it to a cooperating banking facility (e.g. Banco Santander, BBVA, CaixaBank, Sabadell, etc.) to pay in cash or from your account. Once paid at the bank, the procedure is usually automatically recorded.

7. deadlines for submission

As a general rule, the landlord has a deadline of 1 month (30 calendar days) calculated from the date of conclusion (signing) of the lease agreement.

8. Fines and surcharges for failure to file?

Here a note of caution, because disregarding Modelo 806 does not get away with it. If the one-month deadline is exceeded, the administration applies a system of surcharges and penalties:

If you submit it late but voluntarily (before the office itself notices it):

• Up to 3 months late: 5% surcharge on the deposit amount.
• Up to 6 months: 10% surcharge.
• Up to 12 months: 15% surcharge.
• More than 12 months: Surcharge of 20% plus applicable default interest.

If you don't submit it and the office starts an inspection (Fines): Withholding money and failing to deposit it is classified as a serious offense. Penalties depend on the laws of the community in question, but financial sanctions typically range from 50% to 150% of the amount of the undeposited deposit, or fixed fines of €300 to €3,000.

In addition, if the tenant is not allowed to deduct the rent in IRPF taxes because you did not deposit a security deposit, the tenant has the right to sue you and claim the amount the IRS denied him as compensation.

Links to the official portals of the Autonomous Communities (CCAA)

Here are direct links to portals where you can go to fill out and submit the form:

• Comunidad Valenciana (Valencian Community):
• Authority: Agencia Tributaria Valenciana (ATV)
• Link:Tramitación telemática Modelo 806 (Generalitat Valenciana)
• Andalucía (Andalusia):
• *Note: This portal is currently being used to settle outstanding payments for contracts signed before January 24, 2026
• Authority: Agencia de Vivienda y Rehabilitación de Andalucía (AVRA)
• Link:Portal Tributario Modelo 806 (Junta de Andalucía)