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Spanish Withholding Tax Return (Modelo 111) Calculator

Work out your Spanish modelo 111 with the withholding rate for each key, the result box by box, and the two deadlines that do not match the modelo 303’s.

The amounts are those of the period you are filing, not cumulative for the year: unlike the modelo 130, each modelo 111 looks only at its own quarter or month.

Payable
€1,710.00
Rate applied to the activity
15%
Last day to file
20 April 2026

If you want it collected by direct debit your deadline is five days shorter: you have to file by 15 April 2026, under article 3.2 of Order EHA/586/2011. Filing later is still valid, but direct debit is no longer available.

Payments in kind

Payments in kind carry no withholding but an “ingreso a cuenta”, which is the same money under another name. Article 102.1 applies the same rate as for cash to the valuation of article 43.1 of the Income Tax Act. Note that it is 43.1 and not 43.2: article 43.2 then adds the ingreso a cuenta to the employee's own income unless it was passed on to them, so the figure on the payslip is not the base of these boxes.

Prizes, forestry harvesting and image rights

The three sections almost nobody fills in, all at 19 %. Prizes from games, competitions, raffles and random draws take the 19 % of article 99.1, unless they are investment income, which goes on a different form. Neighbours' gains from forestry harvesting in public woodland take the 19 % of article 99.2. And payments for the assignment of image rights to non-residents take the 19 % of article 107, which is the ingreso a cuenta of article 92.8 of the Act.

Recipient counts, supplementary return and Ceuta or Melilla

The form asks for the number of recipients in each section as well as the amount. The supplementary-return box takes the result of a return you already filed for this same year and period, and nothing else: box 29 has no other use.

Quarterly or monthly?

Monthly filing is narrower than the label “large company” suggests. Article 108.1 cross-refers only to numbers 1 and 2 of article 71.3 of the VAT Regulation, meaning the previous year's volume of operations and the acquisition of a business as a going concern. It does not cross-refer to number 3, the monthly-refund register, nor to 4 or 5. That is why a company on the REDEME register files the modelo 303 every month and the modelo 111 every quarter. Public administrations whose last approved annual budget exceeds 6 million euros also file monthly.

That volume is below the €6,010,121.04 of article 71.3.1 of the VAT Regulation, so the modelo 111 is filed quarterly.

How the result is reached, box by box

How the result is reached, box by box
Cash employment incomebox 2€9,000.00
Employment withholdingbox 3€1,260.00
Cash economic-activity incomebox 8€3,000.00
Economic-activity withholding, at 15%box 9€450.00
Total withholding and ingresos a cuentabox 28€1,710.00
Result of the self-assessmentbox 30€1,710.00

Withholding on other income does not belong on this form. Letting business premises goes on the modelo 115, interest and dividends on the modelo 123, and payments to non-residents on the modelo 216. Article 2.2 of Order EHA/586/2011 is explicit: each kind of income goes on the form that matches its nature.

In January, alongside the fourth quarter, the modelo 190 is filed: the annual summary setting out recipient by recipient everything declared on the year's four modelos 111. If the figures do not reconcile, the Agencia Tributaria sees it.

Educational estimate, not tax advice. The general employment withholding rate is worked out by payroll under the procedure of articles 82 to 88 and cannot be derived from a single payment: enter the amount actually withheld from you. The return is filed on the Agencia Tributaria's Sede Electrónica.

Video: how to use the calculator

1

What the modelo 111 declares, and whose money it is

The three quarterly forms a small business files point in different directions. The modelo 303 settles the VAT you collect from customers on the state’s behalf. The modelo 130 advances your own income tax on your own profit. The modelo 111 does neither: it pays over OTHER people’s income tax, the tax you deducted before paying them. It is the employee’s money and the invoicing professional’s money, withheld on their account and in transit to the Treasury. That distinction is not philosophical: it explains why a modelo 111 filed late, or not filed, is treated as far more serious than a modelo 130 in the same position.

2

The first question: do you file at all?

Article 108.1 of the Spanish income-tax Regulation settles this in a two-part sentence that is almost never quoted in full. First part: a nil return is filed where, despite having paid income subject to withholding, no withholding was due by reason of its amount. Second part: a nil return is NOT due where no income subject to withholding was paid during the period. The test is what you PAID, not what you withheld. A quarter with no payroll and no invoices carrying withholding generates no modelo 111 at all, not even an empty one. Note that this is the opposite of the modelo 130, whose article 111.1 requires a nil return every quarter for as long as you stay registered. Two forms for the same tax, in the same envelope, with the rule inverted.

3

The withholding rate is not a number, it is a menu

This is where most of the errors come from, and not through carelessness: the right percentage depends on what you are paying and to whom. For a professional’s invoice article 95.1 sets 15 %, dropping to 7 % in the year the activity starts and the two following ones, provided the professional tells you so in writing and you keep the signed communication. For a farming or livestock activity article 95.4 gives 2 %, or 1 % for pig fattening and poultry. For an activity under módulos listed in article 95.6, 1 %. For a director, article 80.1.3 says 35 %, then adds a second paragraph almost nobody reads: where the paying entity’s net turnover for the last period closed before the payment is under 100,000 euros, the rate is 19 %. On a director-shareholder’s pay the difference between 35 and 19 runs into thousands a year.

4

The payroll rate is not computed here, and the reason matters

For ordinary employment income article 80.1.1 refers to article 86, and that article is the output of a procedure spanning articles 82 to 88: the whole year’s pay is estimated, expenses and reductions are deducted, the employee’s personal and family minimum is computed, the scales are applied, and the result is divided by the expected pay. It is a per-employee, per-year calculation, not a tariff. That is why this calculator asks for the amount you withheld, which comes from your payroll or your accountant, rather than inventing a percentage. What it does add, and what summary pages leave out, are the two floors of article 86.2: a 2 % minimum on contracts of under a year and on the special employment relationship of performing artists, and a 15 % minimum on other special dependent employment relationships. Neither floor reaches prisoners in penal institutions or special employment relationships affecting people with a disability.

5

Payments in kind, and the article that reads backwards

Payments in kind carry no withholding but an “ingreso a cuenta”, which for the form is the same thing: it adds into box 28 identically. Article 102.1 says the article 80 rate is applied to the value determined under article 43.1 of the Act. And here is the reading trap: article 43.2 requires the ingreso a cuenta to be ADDED to the valuation, unless it was passed on to the recipient. Anyone reading article 43 in order concludes that the base of the ingreso a cuenta includes the ingreso a cuenta itself, which would be circular. It is not, because 102.1 refers to 43.1 and not to 43.2: the base is the clean valuation, and the 43.2 uplift affects only the income the employee declares on their own return.

6

Quarterly or monthly, and why the REDEME does not count

Article 108.1 requires monthly filing from retainers in whom the circumstances of numbers 1 and 2 of article 71.3 of the VAT Regulation concur, and that cross-reference is selective. Number 1 is a previous-year volume of operations above 6,010,121.04 euros; number 2 is the acquisition of a business as a going concern. Numbers 3, 4 and 5 of the same article, meaning the monthly-refund register, the group-of-entities regime and fuel tax warehouses, are NOT in the cross-reference. The practical consequence is counter-intuitive: a company on the REDEME register files the modelo 303 every month and the modelo 111 every quarter. Public administrations whose last approved annual budget exceeds 6 million euros also file monthly.

7

The dates, and the ten days that separate this form from the other two

Article 3.1.c of Order EHA/586/2011 gives the first twenty calendar days of April, July, October and January. There is no fourth-quarter exception. The modelo 303 and the modelo 130 both have one and reach 30 January, so anyone filing all three has two different due dates in the same month: the 111 on the 20th and the other two on the 30th. For direct debit, article 3.2 closes the window on the 15th in all four cases. And the final paragraph of article 3.1 moves any deadline falling on a Saturday or a non-working day to the next working day, which this calculator applies rather than merely quoting. If you file monthly, the July period has a window of its own: the whole of August plus the first twenty days of September, so July and August fall due on the same day.

8

Ceuta and Melilla: a shorter reduction than it looks

The 60 % reduction for income qualifying for the article 68.4 deduction appears in two places in the Regulation and only two. Article 80.2 grants it for employment income, and the final paragraph of article 95.1 grants it for the professional-activity percentages of that same paragraph. It is not repeated in 95.4 for farming and livestock, nor in 95.5 for forestry, nor in 95.6 for módulos, nor in articles 99, 101 and 107. So the agrarian 2 % is still 2 % in Ceuta, and the 19 % on a prize is still 19 %. It is worth noticing, because article 110.2, two articles later in the same regulation, does reduce every instalment percentage of the modelo 130 without distinguishing them. Two neighbouring articles with different scope.

9

What does not belong on the modelo 111

Article 2.2 of the Order puts it plainly: withholding on income other than the families listed in article 2.1 is not declared here but on the form matching the nature of the income. Letting business premises goes on the modelo 115. Interest and dividends go on the modelo 123. Payments to non-residents go on the modelo 216. And a prize that counts as investment income leaves section III of this form for whichever one applies. In January the modelo 190 is also filed: the annual summary setting out, recipient by recipient, everything declared on the year’s four modelos 111. If the figures do not reconcile, the comparison is automatic.

Worked example

Example: a small company pays 9,000 € of salaries to one employee in the first quarter, with 1,260 € withheld at the rate payroll computed, and 3,000 € to a self-employed designer who invoices with withholding. The designer’s withholding is the 15 % of article 95.1, meaning 450 €. Box 03 takes the 1,260 €, box 09 the 450 €, box 28 adds to 1,710 € and box 30 gives the same figure, payable by 20 April, or by the 15th for direct debit. Now suppose the designer has just registered and has told you in writing that she is in her first year of activity: the rate falls to 7 %, her withholding drops to 210 € and box 30 lands at 1,470 €. Keep the signed communication, because you are the one who has to substantiate the reduced rate.

Frequently asked questions

What is the modelo 111 and who files it?
It is the quarterly or monthly self-assessment of the income-tax withholding and ingresos a cuenta a payer has applied to employment income, economic-activity income, prizes, gains from forestry harvesting in public woodland and payments for the assignment of image rights. It is filed by whoever pays that income, not by whoever receives it: a company, a self-employed person with staff or who receives invoices carrying withholding, a residents’ association, a public administration.
When is the modelo 111 due?
In the first twenty calendar days of April, July, October and January, under article 3.1.c of Order EHA/586/2011. The fourth quarter is due on 20 January and not the 30th, which is the date for the modelo 303 and the modelo 130. For direct debit the window closes on the 15th in all four cases. The deadlines are counted in calendar days and move to the next working day if the last one falls on a Saturday or a non-working day.
Do you file the modelo 111 if you withheld nothing?
It depends on whether you paid income subject to withholding. If you did and no withholding was due because the amounts were too small, then yes: you file with the nil-return box ticked. If you paid none of the income that belongs on this form during the quarter, you file nothing, and the Agencia Tributaria also warns that a modelo 111 must not be filed with every box of the settlement section empty. That is the opposite of the modelo 130 rule.
What withholding rate applies to a professional’s invoice?
15 % of the gross fees, under article 95.1 of the Spanish income-tax Regulation. It drops to 7 % in the tax period in which the professional starts the activity and the two following ones, provided they carried on no professional activity at all in the year before starting and provided they tell the payer so in writing, which the payer must keep signed. There is also a 7 % rate for municipal collectors, insurance intermediaries using external auxiliaries, commercial delegates of the state lottery, and certain IAE groups with under 15,000 euros of income in the previous year.
How much is withheld from a director or board member?
The 35 % set by article 80.1.3, with an important exception in its second paragraph: where the income comes from an entity whose net turnover for the last tax period closed before the payment is under 100,000 euros, the rate is 19 %. If that period lasted less than a year, the turnover is annualised for the comparison. It is the most expensive thing to get wrong on this form.
How is the modelo 111 different from the modelo 130?
In whose money it is. The modelo 130 advances the self-employed filer’s own income tax on their own profit. The modelo 111 pays over other people’s income tax, the tax the payer deducted from them. They share a calendar in the first three quarters but not in the fourth: the 111 is due on 20 January and the 130 on the 30th. And their nil-return rules are opposites: the 130 is filed every quarter while you stay registered, the 111 only if income subject to withholding was actually paid.
And the difference from the modelo 190?
The modelo 111 is the payment, the 190 is the detail. The year’s four modelos 111 hand over the money without saying who it was withheld from; the modelo 190, also filed in January, is the annual summary identifying every recipient with their tax number, their income key, the amount paid and the tax withheld. The total withholding on the 190 must match the sum of box 28 across the four modelos 111, and the check is automatic.
Is the modelo 111 ever filed monthly?
Yes, where the retainer’s previous-year volume of operations exceeded 6,010,121.04 euros, or where it acquired a business as a going concern in the terms of article 71.3.2 of the VAT Regulation, or where it is a public administration with an approved annual budget above 6 million euros. Being on the VAT monthly-refund register does NOT force monthly filing of the modelo 111, because article 108.1 cross-refers only to numbers 1 and 2 of article 71.3 and not to number 3.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: