What is Form 111?
It is the self-assessment with which you pay the tax office the income tax withholdings you have applied to other people: the part of the salary you deduct from your employees in their payslip and the withholding you deduct from the professionals who invoice you. It also covers prizes and other income subject to withholding.
It is approved by Order EHA/586/2011 and is submitted to the Tax Agency (AEAT). It is not your own tax: you pay over other people’s income tax, which you withheld when you paid them.
Who has to file it?
Companies and other entities are required to withhold, and so are self-employed people, when they pay income subject to withholding in the course of their activity (Income Tax Regulations, art. 76.1). As a self-employed person it applies to you if:
- ·You have employees and pay them a salary with withholding.
- ·You pay professionals’ invoices that carry income tax withholding: a designer, a lawyer, an adviser. We explain how that withholding works in the guide to withholding on invoices.
If you rent the premises where you work and apply withholding, that does not go on Form 111 but on Form 115.
Filing deadlines
The rules set the first twenty calendar days of April, July, October and January, for the withholdings of the previous quarter (Income Tax Regulations, art. 108.1). Unlike Forms 303 and 130, the fourth-quarter Form 111 does not get until the end of January. Some withholding agents, such as large companies, file it every month.
Calendar for 2026:
1st quarter
January – March
By
2nd quarter
April – June
By
3rd quarter
July – September
By
4th quarter
October – December
By
If the last day falls on a Saturday, Sunday or national holiday, the deadline moves to the next working day.
The main boxes
The form is organised in blocks of three boxes: number of recipients, amount paid and withholdings. A self-employed person with employees and professionals’ invoices usually fills in only the first two cash blocks.
| Boxes | What is declared |
|---|---|
| 01 · 02 · 03 | Employment income in cash (payslips): number of recipients, amount paid and withholdings. |
| 04 · 05 · 06 | Employment income in kind: recipients, value and payments on account. |
| 07 · 08 · 09 | Business activities in cash (professionals’ invoices with withholding): recipients, amount and withholdings. |
| 10 to 27 | Business activities in kind, prizes, forestry income and image rights. |
| 28 | Sum of all withholdings and payments on account for the period. |
| 29 | To deduct: only if it is a supplementary return. |
| 30 | Result to pay. |
Source: the Form 111 form on the AEAT e-office.
Frequently asked questions
When is Form 111 filed?+
Every quarter, the fourth too. For 2026: first quarter, by 20 April 2026; second, by 20 July 2026; third, by 20 October 2026; fourth, by 20 January 2027. If the last day falls on a Saturday, Sunday or national holiday, the deadline moves to the next working day.
Do I have to file Form 111 if I haven’t withheld anything this quarter?+
It depends. If you have paid income subject to withholding but, because of its amount, withholding was not due, you file a nil return. If you have not paid any income subject to withholding in the quarter, you don’t have to file it (Income Tax Regulations, art. 108.1).
What is the difference between Form 111 and Form 115?+
Form 111 covers withholdings on payslips, professionals’ invoices, prizes and some gains. Form 115 covers only withholdings on the rent of urban property, for example the premises where you work. If it applies to you, both are filed, each with its own form.
Does the money on Form 111 come out of my pocket?+
It is not your tax: it is other people’s income tax that you have deducted when paying them (from your employee in their payslip, from the professional in their invoice) and that you pay over to the tax office on their behalf. That is why you must have withheld it before paying it over.
Is there an annual summary of Form 111?+
Yes, Form 190, which is filed in January and details, recipient by recipient, what you have withheld during the year.
Official sources
Prepare your Form 111
TributAI generates the Form 111 file from your data, and you file it at the e-office with your certificate.
See plans and pricing →This guide is for guidance only and is not binding tax advice. Tax rules can change; always check the AEAT e-office or a qualified tax adviser for your specific situation. This is an informative translation: the Spanish version prevails.