Fill the AEAT Modelo 111 Quarterly IRPF Withholding Return — Free, No Sign-Up

Modelo 111 is the quarterly self-assessment of retenciones e ingresos a cuenta del IRPF (income tax withholdings and on-account payments) that every business, autónomo or entity in Spain files with the Agencia Tributaria (AEAT) when it has paid wages, professional invoices, prizes, agricultural or livestock activities, certain capital income, or property gains during the period. It reports the gross amounts paid to each category of perceptor and the IRPF retained on their behalf, which the employer or payer has been holding for Hacienda. The annual recap that aggregates all four quarters — plus per-perceptor detail with NIF, name and amounts — is Modelo 190.

Modelo 111 must be filed by every entity that pays remuneration subject to IRPF withholding: autónomos with employees, sociedades limitadas (S.L.) and sociedades anónimas (S.A.), comunidades de bienes, asociaciones, fundaciones, comunidades de propietarios and any other payer of salarios, rendimientos de actividades profesionales, premios, agricultura y ganadería, rendimientos del capital mobiliario subject to retention, or imputaciones de renta. There is no minimum-amount threshold — once you have retained a single euro of IRPF on a payment, you file Modelo 111. Even if no withholding was applied because of zero-retention rules, you may still have a filing obligation as a declaración negativa.

Modelo 111 is filed quarterly: 1T (Jan–Mar) by 20 April, 2T (Apr–Jun) by 20 July, 3T (Jul–Sep) by 20 October, and 4T (Oct–Dec) by 20 January of the following year (note: 20 January, not 30 January as with Modelo 303). When the deadline falls on a Saturday, Sunday or public holiday, the term is extended to the next business day (día hábil). To pay by direct debit (domiciliación bancaria) the submission window closes 5 days earlier — i.e. on the 15th of those months. Grandes empresas under monthly filing obligations submit Modelo 111 every month by the 20th instead of quarterly.

Modelo 190 is the resumen anual de retenciones e ingresos a cuenta del IRPF — the annual recap that aggregates everything reported across the four quarterly Modelo 111 filings (1T, 2T, 3T and 4T), but with one critical addition: per-perceptor detail. Each individual paid during the year is listed with NIF, full name, key clave (G for professionals, A for workers, etc.), subkey, gross amount and IRPF retained. Modelo 190 is due in January (typically between 1 and 31 January) for the previous calendar year and carries no payment — the tax has already been settled through the four Modelo 111 filings. Mismatches between Modelo 190 totals and the sum of the four Modelo 111s are a frequent trigger for AEAT review.

Modelo 111 has dedicated boxes for each category of perceptor: rendimientos del trabajo (salarios, sueldos, finiquitos, indemnizaciones — payroll), rendimientos de actividades profesionales (professional invoices from autónomos with retención), rendimientos de actividades agrícolas, ganaderas y forestales (agriculture and livestock), premios derivados de juegos, concursos, rifas o combinaciones aleatorias (prizes), rendimientos del capital mobiliario derived from the cession of image rights (very specific), and ganancias patrimoniales derived from forestry. Each category has a number of perceptores, gross amount paid (base de retención) and total retained on it. Modelo 117 handles capital mobiliario from collective investment funds (IIC) and Modelo 123 covers most rendimientos del capital mobiliario — they're separate, not on Modelo 111.

Rates depend on the type of perceptor. Rendimientos de actividades profesionales: 15% as the general rate, reduced to 7% during the first two years of activity for new autónomos (and the year of inicio plus the two following). Rendimientos del trabajo (salarios) follow the tabla de retenciones IRPF — variable from 0% on very low incomes to over 40% on high salaries, with adjustments for descendants, ascendants, disability and family situation; computed using the AEAT calculator and recomputed when conditions change. Rendimientos de actividades agrícolas y ganaderas: 2% as the general rate, or 1% for ganadería de engorde porcino. Premios: 19%. Cesión de derechos de imagen: 24%. Forestal: 2%. Atrasos (back-payments) of rendimientos del trabajo: fixed 15%.

Each form covers a different bucket of retenciones, and you can easily owe several at the same time. Modelo 111 is IRPF retenciones on workers, professionals, prize winners, agriculture/livestock and similar. Modelo 115 is IRPF retenciones on rentas procedentes del arrendamiento o subarrendamiento de inmuebles urbanos — the 19% withheld on commercial rent paid to landlords (with the corresponding Modelo 180 as annual recap). Modelo 117 covers retenciones e ingresos a cuenta on rendimientos derived from the transmission or reembolso of participaciones en instituciones de inversión colectiva (IIC). Modelo 123 reports most rendimientos del capital mobiliario (intereses, dividendos) — Modelo 193 is its annual recap. Modelo 216 is the IRNR equivalent — IRPF / IS retenciones on payments made to no residentes (non-residents), with Modelo 296 as the annual summary.

In general yes — and you must. If you are obligated to present Modelo 111 (you have employees on payroll, or you regularly receive professional invoices with retención) but in a given quarter you paid no amounts subject to retención, you must file a declaración negativa indicating that there are no quantities to declare. Failing to file even an empty Modelo 111 when you have a periodic filing obligation triggers a sanción por falta de presentación (minimum €200, halved if filed before requerimiento). If you definitively stop having retenciones (you've laid off all employees and no longer hire professionals) you must update your filing obligation on Modelo 036 — otherwise AEAT will keep expecting Modelo 111 every quarter and will sanction the missing returns.

For a self-corrected late filing with no AEAT notice (presentación extemporánea sin requerimiento previo), the recargo is 1% plus 1% per additional month up to 12 months, then 15% beyond a year — interest applies only after 12 months. If AEAT issues a requerimiento first, sanctions start at 50% of the unpaid amount and rise to 150% for serious or repeated infractions. For a declaración negativa (zero withholdings) filed late without requerimiento the minimum penalty is €100; with requerimiento it rises to €200. Crucially, the retenciones reported on Modelo 111 are someone else's money — IRPF retained on behalf of your workers and suppliers — so AEAT treats late or missing filings more aggressively than for own-account taxes.

No. The Agencia Tributaria only accepts Modelo 111 through the sede electrónica AEAT, authenticated with a certificado digital, electronic DNI (DNIe), or Cl@ve / Cl@ve PIN. There is no paper or postal channel for Modelo 111 — telematic presentation is mandatory for every taxpayer. PDF Edit lets you fill the Modelo 111 layout in your browser for drafting, agent review with your gestor or asesor laboral, paper records, or learning the form — your data stays on your device and nothing is uploaded. For the actual presentation, log into agenciatributaria.es and submit there.