Form 111 is the quarterly tax return for withholdings and advance payments on account of the Personal Income Tax (IRPF). This form must be filed with the Spanish Tax Agency (AEAT) when payments are made to professionals, employees, or artists with tax withholdings applied.

With FacturaDirecta, you can generate Form 111 automatically with just one click. Create a free account and simplify your tax management.

Who must file Form 111?

The following are required to file Form 111:

• Companies that pay salaries to employees
• Self-employed professionals who hire other professionals and apply withholdings
• Companies that pay directors or board members
• Any entity that makes payments with withholding on account of income tax

Even if no withholdings were made during a quarter, it’s mandatory to file the form with a zero result.

When is Form 111 filed?

Form 111 is filed quarterly, within the following deadlines:

• First quarter (January - March): Until April 20
• Second quarter (April - June): Until July 20
• Third quarter (July - September): Until October 20
• Fourth quarter (October - December): Until January 20 of the following year

If the 20th falls on a Saturday, Sunday, or public holiday, the deadline is moved to the next business day.

How to generate Form 111 with FacturaDirecta

Generating Form 111 for withholdings and advance payments with FacturaDirecta is very simple. Here are the steps:

1. Sign up for FacturaDirecta for free. No credit card, no commitment, no contract.
2. Add your invoices to the program. It’s very easy and intuitive.
3. Generate Form 111 for withholdings and advance payments with one click.
4. Upload it to the AEAT website and you’re done.

The program automatically calculates all withholdings made during the quarter, sums the amounts, and generates the form ready to file.

Information included in Form 111

Form 111 includes the following information:

• Employment income: Payments to employees with income tax withholding
• Income from economic activities: Payments to self-employed professionals
• Income from professional activities: Professional services with withholding
• Prizes and capital gains: Prizes subject to mandatory withholding
• Imputation of income: Other concepts subject to withholding

For each concept, the number of recipients, withholding base, and amount withheld are reported.

Form 190: Annual summary

At the end of the year, in addition to filing Form 111 for the fourth quarter, you must also file Form 190, which is the annual summary of withholdings and advance income tax payments. This form consolidates all information from the four quarters.

Penalties for not filing Form 111

Failure to file Form 111 or filing it late can result in financial penalties:

• Fixed fine of €200 for not filing or filing late
• Proportional fine of 1% to 2% of undeclared withholding bases (minimum €300)
• Surcharges for late filing: 5% to 20% depending on the delay

Other related forms

If you want to continue learning about tax forms, don’t forget to visit our pages dedicated to:

• Form 303 - Quarterly VAT return
• Form 115 - Withholdings on property rentals
• Self-employed - Everything about being self-employed

There you’ll find all the information about these forms and tax concepts.

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