Tax Calendar
Form 111
IRPF withholding tax self-assessment — on employment income, professional fees and prizes.
Informational content updated to 2026. Deadlines, amounts and percentages shown on this page may change due to regulatory updates. For your specific case, please consult with our certified professionals before taking action. Schedule free consultation →
What is Form 111?
Form 111 (Modelo 111) is the periodic self-assessment of withholding taxes deducted on employment income (payroll), professional fees (self-employed invoices with IRPF withholding) and certain prizes.
When you pay an employee's salary, you are required to withhold a portion as IRPF income tax and pay it to the Treasury on the employee's behalf. The same applies when you hire a professional whose invoice includes an IRPF withholding — the applicable rate varies depending on the professional's years of activity. Consult our office for the rate applicable in each case. Form 111 declares and settles those withholdings each quarter.
The company acts as an intermediary: it withholds IRPF at source and pays it to the AEAT. The employee or professional receives a withholding certificate at year-end to use in their income tax return.
Who must file?
- Companies and self-employed workers who pay employee salaries.
- Companies and self-employed workers who engage professional service providers whose invoices include IRPF withholding.
- Entities paying prizes subject to withholding.
- Mandatory to file even if there were no withholdings in the quarter (nil return).
Exceptions and exemptions:
- Self-employed workers with no employees and no professional suppliers who issue invoices with IRPF withholding.
Filing deadlines
| Period | Deadline |
|---|---|
| Q1 (Jan–Mar) | By 20 April |
| Q2 (Apr–Jun) | By 20 July |
| Q3 (Jul–Sep) | By 20 October |
| Q4 (Oct–Dec) | By 20 January of the following year |
Annual withholding summary: Form 190, by 31 January. Large companies (turnover > €6M/year) file Form 111 monthly, with a deadline of the 20th of the following month.
How to file
- 1 Access the AEAT electronic office: sede.agenciatributaria.gob.es.
- 2 Log in with a digital certificate or Cl@ve.
- 3 Select Form 111 and the period to declare.
- 4 Enter the number of recipients, the withholding base and the total amount withheld.
- 5 Submit the return and pay any amount due.
Required documentation
- Payslips for the quarter with withholdings applied to each employee.
- Professional invoices received with IRPF withholding included.
- Employee withholding schedule (based on annual gross salary and personal circumstances).
Penalties for non-compliance
- Without prior AEAT notice: 5% surcharge (< 3 months late), 10% (3–6 months), 15% (6–12 months), 20% (> 12 months).
- After a formal AEAT demand: penalty of 50%–150% of the amounts not paid in.
- Failing to apply withholdings when required also constitutes a serious infringement.
Last reviewed: June 2026. Tax regulations change frequently — check our tax calendar or contact our professionals for advice tailored to your situation.
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