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.
When is Form 111 filed? Deadlines 2026
Form 111 is filed quarterly, from 1 to 20 April, July, October and January, for the previous quarter’s withholdings. Large companies file monthly.
| 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 GCT1 handles it for you
- 1 You send us the quarter's payslips and professional invoices received with IRPF withholding.
- 2 We calculate the total withholdings accurately, separating employment income from professional fees.
- 3 We notify you of the amount before filing and prepare the return.
- 4 We file Form 111 electronically on time and send you the confirmation receipt.
- 5 We handle any AEAT discrepancy or enquiry relating to the withholdings declared.
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 a prior request from the tax office (Art. 27 LGT): a surcharge of 1% plus a further 1% for each full month of delay, with no interest or penalty, during the first 12 months; after that, a 15% surcharge plus late-payment interest from the thirteenth month. The surcharge is reduced by 25% if the tax is paid when the return is filed (Art. 27.5 LGT).
- After a formal request from the tax office: a tax offence with a penalty of 50% to 150% of the unpaid tax (Art. 191 LGT), plus late-payment interest. The penalty is reduced by 30% for agreement and by a further 40% for prompt payment.
- 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.
GCT1 handles your Form 111 for you
We prepare, review and file on time. Free first consultation.