Modelo 111: Spanish income tax withheld on salaries and professional fees
Modelo 111 is the self-assessment through which anyone paying salaries, professionals' fees and other income subject to withholding pays over to the Spanish Treasury the income tax (IRPF) withholdings and payments on account they have made. Most self-employed people and small companies file it quarterly, in the first twenty calendar days of April, July, October and January; large companies and public bodies with a budget above 6 million euros file monthly.
Up to date for 2026 — verified on September 26, 2026ActioFin templateGuide: about 20 min
This content is part of the path: Paying an employee or a freelancer in Spain· Step 6 of 6· Last step of the path
Deadlines
- First twenty calendar days of April, July, October and January
- Quarterly return, for withholdings of the previous calendar quarter
- First twenty calendar days of the following month
- Monthly return of large companies and public bodies with an annual budget above 6 million euros
- Saturday or non-business day (día inhábil)
- The deadline moves to the next business day (día hábil)
Documents to prepare
- Payslips for the period showing the withholdings made
- Invoices from professionals and other income with withholding paid in the period
- Value of benefits in kind, if any
- Electronic certificate or Cl@ve to file
- IBAN of the account to be debited if payment is by direct debit
No form is attached to this procedure: the link leads to the official page that describes it.
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MODELO 111 — HOJA DE PREPARACIÓN
Retenedor: … — NIF ….
Ejercicio …, periodo 10.
Esta hoja no se presenta: los datos se trasladan a la autoliquidación en la sede electrónica de la Agencia Tributaria. No incluye los epígrafes III a V (premios, aprovechamientos forestales de los vecinos en montes públicos y derechos de imagen, casillas 13 a 27) ni los datos del apartado «Ingreso» (forma de pago e IBAN).
I. Rendimientos del trabajo
Dinerarios — n.º de perceptores (casilla 01)…
Dinerarios — importe de las percepciones (casilla 02)…,00 €
Dinerarios — importe de las retenciones (casilla 03)…,00 €
En especie — n.º de perceptores (casilla 04)…
En especie — valor de las percepciones (casilla 05)…,00 €
En especie — importe de los ingresos a cuenta (casilla 06)…,00 €
II. Rendimientos de actividades económicas
Dinerarios — n.º de perceptores (casilla 07)…
Dinerarios — importe de las percepciones (casilla 08)…,00 €
Dinerarios — importe de las retenciones (casilla 09)…,00 €
En especie — n.º de perceptores (casilla 10)…
En especie — valor de las percepciones (casilla 11)…,00 €
En especie — importe de los ingresos a cuenta (casilla 12)…,00 €
Total liquidación
Según las instrucciones, la casilla 28 recoge la suma de las retenciones e ingresos a cuenta de todos los epígrafes, incluidos los que esta hoja no detalla; la casilla 29 solo se consigna en una autoliquidación complementaria.
Suma de retenciones e ingresos a cuenta (casilla 28)…,00 €
Resultado de autoliquidaciones anteriores del mismo periodo (casilla 29)…,00 €
Resultado
Tipo de autoliquidación: a ingresar. Según las instrucciones del modelo, la autoliquidación complementaria siempre resulta en una cantidad a ingresar.
Número identificativo de la autoliquidación anterior…
Resultado (casilla 30)…,00 €
Document drafted by ActioFin; it carries no legal standing before the tax authorities. Read it through and adapt it to your situation before signing.
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Who this applies to
- Persons and entities required to withhold or pay on account under Article 74 of the IRPF Regulation who pay employment income
- Those who pay income from professional, farming and livestock, forestry and certain objective-method activities
- Those who pay income from intellectual and industrial property, technical assistance, rental of movable property or image rights arising from an economic activity, and certain prizes
- Unless they are large companies, the following file the 111 quarterly: self-employed individuals, public and private limited companies (SA and SL), public bodies whose last annual budget does not exceed 6 million euros, and other entities (cooperatives, foundations, associations, owners' associations, joint ownerships, civil partnerships, undistributed estates…); large companies and public bodies with a budget above 6 million euros file monthly
Worked example
Carmen Vidal, a self-employed architect in Murcia, files her third-quarter 111
Carmen has one employee and in the third quarter of 2026 pays her 6,000 euros in salary, on which her payroll software withheld 540 euros. She also pays a lawyer 1,000 euros in fees, withholding the general 15% rate that the IRPF Regulation sets for professional activities: 150 euros. On the 111 she enters one recipient, 6,000 euros and 540 euros in boxes 01 to 03, and one recipient, 1,000 euros and 150 euros in boxes 07 to 09. Box 28 totals 690 euros, which she pays between 1 and 20 October 2026.
How to fill it in, step by step
- Gather the payslips and the invoices with withholding paid during the quarter or month.
- Enter in boxes 01 to 03 the number of recipients, the cash employment income and its withholdings; in boxes 04 to 06, benefits in kind and their payments on account.
- Enter in boxes 07 to 09 cash income from economic activities (for example, professionals' fees) and its withholdings; in boxes 10 to 12, the amounts paid in kind.
- Report, if any, prizes (boxes 13 to 18), gains from forestry use (19 to 24) and image rights (25 to 27).
- Total all withholdings and payments on account in box 28 and carry the result in box 30 to the payment section.
- File online with an electronic certificate (individuals may also use Cl@ve) or, if you are not required to file electronically, on paper generated by the Tax Agency's printing service.
- If you paid income subject to withholding but none led to an actual withholding, file a nil (negativa) return.
The form, line by line
- 01 to 03
- Cash employment income: number of recipients, amount paid and withholdings made.
- 04 to 06
- Employment income in kind: recipients, value and payments on account.
- 07 to 09
- Cash income from economic activities: recipients, amount and withholdings.
- 10 to 12
- Income in kind from economic activities: recipients, value and payments on account.
- 28
- Total withholdings and payments on account across all sections.
- 29 and 30
- Result of earlier returns for the same period (supplementary returns only) and amount to pay.
Good to know
- There is a single 111 per withholding agent and period: it covers every withholding of that quarter or month.
- A 111 is never filed with every box empty: if no income subject to withholding was paid in the period, no return is due, and leaving the withholding obligation is reported with a census change return within one month.
- If you start paying income subject to withholding again, you must report re-entry into that obligation with a census change return.
- As a general rule, the withholding rate on professional activities is 15% of gross income (Article 95.1 of the IRPF Regulation). It is 7% in the tax year the activity starts and the two following years if the professional carried on no professional activity in the year before starting and tells the payer; 7% also applies to municipal tax collectors, insurance intermediaries using external assistants, sales delegates of the State Lotteries company and, provided they tell the payer, those carrying on certain IAE activities (or performing arts) whose gross income from them in the previous year was below 15,000 euros and more than 75% of their business and employment income. These rates are cut by 60% when the income qualifies for the deduction in Article 68.4 of the IRPF Act (Ceuta and Melilla).
- Public and private limited companies that are not large companies file quarterly, but always online with an electronic certificate.
- Since 1 February 2024 direct debit can be made from an account at a non-collaborating bank in the SEPA zone.
Common mistakes
- Filing a blank 111 for a quarter with no payments subject to withholding, instead of not filing and reporting the end of the obligation.
- Filing one 111 per employee or supplier: the return is single per withholding agent and period.
- Using a supplementary return to correct an overpayment: it only applies when the earlier result was too low.
- Filing on paper as an SA or SL, which must file electronically with a certificate.
Frequently asked questions
When is the quarterly modelo 111 filed?
During the first twenty calendar days of April, July, October and January, for the withholdings of the previous calendar quarter.
Who files it monthly?
Large companies and public bodies whose last annual budget exceeds 6 million euros, within the first twenty calendar days of the following month.
Do I have to file if I paid no salaries or fees with withholding?
No, if you paid no income subject to withholding in the period; blank 111 returns are not filed. If you paid such income but no withholding actually applied, file a nil return.
What withholding applies to a professional's invoice?
Generally 15% of the gross income, or 7% in the year of starting and the two following years if the professional carried on no professional activity in the year before starting and tells you so.
Go further
Official sources
- Agencia Tributaria — Modelo 111, instructions (filers l. 17-28, nil return l. 29-34, frequency l. 35-83, deadlines l. 91-94, boxes l. 119-157) — October 5, 2026
- Agencia Tributaria — Procedure sheet GH01, Modelo 111 (deadlines l. 31, Orden EHA/586/2011 l. 49-50) — September 26, 2026
- BOE — Royal Decree 439/2007, IRPF Regulation, Article 95.1 (consolidated text, l. 2376-2384; Article 68.4 of the Act and Ceuta and Melilla, l. 2140) — October 5, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.