Instructions

MODEL 111

WITHHOLDINGS AND INCOME ON ACCOUNT OF IRPF . INCOME FROM WORK AND ECONOMIC ACTIVITIES, PRIZES AND CERTAIN CAPITAL GAINS AND INCOME IMPUTATIONS.

General information on the forms of presentation of Form 111 and its completion.

GENERAL ISSUES.

Note: All monetary amounts requested in the form must be expressed in euros, indicating the decimal part, which must consist of two digits in all cases, to the right of the vertical line that divides each of the boxes. >

Normative references. The references made in this document to the Law and the Tax Regulations should be understood as being made, respectively, to Law 35/2006, of November 28, on Personal Income Tax and partial amendment of the laws on Corporate Tax, Non-Resident Income Tax and Wealth Tax (BOE of the 29th) and to the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30.

REQUIRED TO SUBMIT FORM 111.

All persons and entities obliged to withhold or make payments on account in accordance with the provisions of article 74 of the Tax Regulations that satisfy or pay income, monetary or in kind, subject to withholding or payment on account corresponding to any of the following classes are required to submit form 111:

• Income from work.

• Income that is compensation for the following economic activities:

• Professional activities.

• Agricultural and livestock activities.

• Forestry activities.

• Business activities in objective estimation provided for in article 95.6.2 of the Tax Regulations.

• Income from intellectual and industrial property, from the provision of technical assistance, from the leasing of movable property, businesses or mines, from the subleasing of the aforementioned assets and from the transfer of the right to exploit image rights, referred to in article 75.2.b) of the Tax Regulations, when they derive from an economic activity carried out by its recipient.

• Prizes for participation in games, contests, raffles or random combinations referred to in article 75.2.c) of the Tax Regulations.

• Capital gains consisting of payments received by residents as a result of forestry exploitation in public forests.

• Consideration referred to in article 92.8 of the Tax Law that is the result of transfers of image rights to which the special income imputation regime established in the aforementioned article is applicable.

PRESENTATION OF FORM 111 AS A NEGATIVE SELF-ASSESSMENT.

• Form 111 must be submitted as a negative self-assessment when, despite having paid in the previous quarter or month , as appropriate, income subject to withholding or payment on account of those listed above, , in accordance with the applicable rules for determining its amount, the effective practice of withholding or payment on account , so that no amount must be paid into the Public Treasury for this concept.

• However, will not proceed with the submission of form 111 when has not paid in the quarter or in the previous month subject to self-assessment, as appropriate, any income subject to withholding and payment on account of those mentioned above. That is, self-assessment forms 111 should not be submitted with all the boxes in the settlement section unfilled.

  In this case, must submit a census declaration (form 036/037), modifying , communicating the date on which the obligation to make withholdings from work on account of Income Tax is terminated. This modification declaration (in which the cancellation of the obligation to withhold is communicated) must be submitted within one month from the end of the period to which the self-assessment would have corresponded.

  REMEMBER:In the event of satisfying income subject to withholding on account of personal income tax again, the corresponding census declaration (form 036/037), modification must also be submitted, communicating the registration in the aforementioned obligation.

PERIODICITY AND METHODS OF PRESENTATION OF MODEL 111.

The frequency and form of presentation of self-assessments of withholdings and payments on account of IRPF in form 111 are determined by the type or category in which the taxpayer is classified among those listed below:

1. Large companies. This category includes persons or entities obliged to withhold or pay into account in which any of the circumstances referred to in numbers 1 and 2 of article 71.3 of the Value Added Tax Regulations occur, relating to the volume of operations that determines that the settlement period of said tax coincides with the calendar month.

2. Individuals or entities attached to the Central Delegation of Large Taxpayers (DCGC) or to any of the Large Business Management Units dependent on the Financial and Tax Inspection Department of the AEAT .

3. Public administrations with an annual budget exceeding 6 million euros. It includes all entities that are considered public administrations, including Social Security, whose last annual budget approved prior to the beginning of each financial year exceeds the amount of 6 million euros.

4. Entities with the legal form of a corporation or a limited liability company.

5. Remaining taxpayers , among which the following should be noted:

   • Individuals who carry out economic activities, whether of a business nature, including agricultural, livestock, forestry or fishing, or professional, including artistic and sporting activities.

   • Public administrations whose last annual budget approved prior to the start of the financial year does not exceed 6 million euros.

   • Legal persons and other entities other than public limited companies and limited liability companies: cooperatives, foundations, associations, communities of owners, communities of property, civil societies, unclaimed inheritances, etc.

Depending on the type of taxpayer involved , the frequency and form of presentation of form 111 will be those that correspond in each case from those indicated in the following table:

RULES FOR PRESENTING MODEL 111 ON PRINTED PAPER GENERATED EXCLUSIVELY BY USING THE PRINTING SERVICE DEVELOPED FOR THIS PURPOSE BY THE TAX AGENCY AT ITS ELECTRONIC OFFICE.

In this case, form 111 consists of only two copies (for the declarant and for the collaborating Entity AEAT ).  The two copies of model 111 obtained by this procedure incorporate the declarant's identification data by means of a bar code,

Consequently:

• If the self-assessment results in an amount to be paid, the presentation and payment of form 111 will be made at any authorized collaborating Entity.

• If the self-assessment is negative, form 111 must be submitted, either directly or by certified mail, to the Tax Agency Delegation corresponding to the tax domicile of the declarant without the need to provide additional documentation.

RULES FOR ELECTRONIC SUBMISSION OF FORM 111.

The electronic submission of form 111 via the Internet, regardless of the frequency and regardless of whether said form of submission is mandatory or optional for the taxpayer, must comply with the conditions and procedure established for this purpose in Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the submission of certain self-assessments and informative declarations of a tax nature (BOE of the 26th).

DEADLINES FOR SUBMISSION OF FORM 111.

Quarterly self-assessment : during the first twenty calendar days of the months of April, July, October and January, for the withholdings and payments on account that correspond to the immediately preceding calendar quarter.

Monthly self-assessment (Large companies and public administrations with an annual budget exceeding 6 million euros): during the first twenty calendar days of the month following the corresponding monthly self-assessment period.

When the due date falls on a Saturday or non-business day, it will be extended to the following business day.

COMPLETION OF FORM 111

“IDENTIFICATION” section

Enter the NIF of the declarant and the surnames and first name or the company name of the person or entity.

“ACCURRENCY” section

Exercise : Enter the four figures of the calendar year to which the period for which the self-assessment is made corresponds.

Period:

• If it is a quarterly self-assessment, enter:

  • 1T: 1st trimester

  • 2T: 2nd Quarter

  • 3T: 3rd Quarter

  • 4T: 4th Quarter

• If it is a monthly self-assessment (Large Companies and Public Administrations with an annual budget of more than 6 million euros), indicate:

  • 01: January

  • 02: February

  • 03: March

  • 04: April

  • 05: May

  • 06: June

  • 07: July

  • 08: August

  • 09: September

  • 10: October

  • 11: November

  • 12: December

“LIQUIDATION” section

I and II. Income from work and income from economic activities.

In each of these sections, the data referring, respectively, to the income from work and the income from economic activities that, being subject to withholding or payment on account, have been paid or paid by the declarant during the period subject to self-assessment, shall be recorded, recording separately those corresponding to monetary income and income paid in kind.

Monetary returns.

Boxes 01 and 07

No. of recipients .- Total number of individuals and, where applicable, Entities under the income attribution regime, to whom the declarant has paid, in the period subject to self-assessment, remuneration or monetary compensation subject to withholding on account of personal income tax in the form of employment income (box 01) and economic activities (box 07).

Boxes 02 and 08

Amount of perceptions.- Sum of the full remuneration or monetary compensation subject to withholding paid by the declarant in the period subject to self-assessment in the form of employment income (box 02) and economic activities (box 08).

Boxes 03 and 09

Amount of withholdings .- Total amount of withholdings corresponding to monetary payments made by the declarant in the period subject to self-assessment in the form of work income (box 03) and economic activities (box 09).

Benefits in kind.

Boxes 04 and 10

No. of recipients .- Total number of individuals and, where applicable, entities under an income attribution regime, to whom the declarant has paid in the period subject to self-assessment remuneration or compensation in kind subject to payment on account of personal income tax in the form of employment income (box 04) and economic activities (box 10).

Boxes 05 and 11

Value of payments in kind .- Sum of the remuneration or compensation in kind paid in the period subject to liquidation, valued in accordance with the rules established in article 43 of the Tax Law, in the concept of employment income (box 05) and economic activities (box 11).

Boxes 06 and 12

Amount of payments on account .- Total amount of payments on account to be made on payments in kind paid by the declarant in the period subject to self-assessment in the form of employment income (box 06) and economic activities (box 12).

III. Prizes for participation in games, contests, raffles or random combinations.

This section will include the data corresponding to the prizes subject to withholding or payment on account referred to in article 75.2.c) of the Tax Regulations, which have been delivered by the declarant in the self-assessment period, unless they constitute income from movable capital, in which case they will be subject to declaration and payment in the model corresponding to said type of income.

Boxes 13, 14 and 15 will contain data relating to cash prizes, and boxes 16, 17 and 18 will contain data relating to prizes in kind.

IV. Capital gains derived from the forestry exploitation of public forests by residents.

This section will include the data corresponding to the payments made by the reporting entity to residents in the period subject to self-assessment as a result of forestry use in public forests and which constitute capital gains for the recipients as provided for in this concept in article 75.1.d) of the Tax Regulations.

Boxes 19, 20 and 21 will reflect the data relating to monetary payments and boxes 22, 23 and 24 will reflect the data relating to payments in kind, where applicable.

V. Compensation for the transfer of image rights: income on account provided for in article 92.8 of the Tax Law.

This section will include the data corresponding to the consideration subject to the obligation to make the payment on account referred to in article 92.8 of the Tax Law, which have been paid by the declarant in the period to which the self-assessment refers.

Box 25

No. of recipients .- Total number of natural persons subject to the special regime of imputation of income for the transfer of image rights established in article 92 of the Tax Law, in respect of whom the consideration subject to self-assessment has been paid.

Box 26

Considerations paid .- Sum of consideration, monetary or in kind, paid by the declarant during the period subject to self-assessment to persons or entities not resident in Spanish territory, who are subject to the obligation to make the payment on account provided for in article 92.8 of the Tax Law.

Box 27

Amount of income on account .- Total amount of income on account that must be made for the consideration referred to in the previous box.

TOTAL LIQUIDATION.

Box 28

This box shall contain the sum of the withholdings and payments on account that, for all concepts, have been recorded in the previous sections of this section.

Box 29

Exclusively in the case of a supplementary self-assessment, the result of the self-assessment or self-assessments previously submitted for this same concept and corresponding to the same fiscal year and period will be entered in this box.

Box 30

Enter in this box the result of carrying out the operation indicated in the self-assessment form. In the case of a supplementary self-assessment, this result must always be a positive amount.

“INCOME” section

If the result recorded in box 30 is an amount to be paid, its amount will be transferred to the code “ I ”, also marking the box corresponding to the payment method. If the payment is made by direct debit or bank transfer, fill in the complete details of the direct debit account (IBAN code) of the Collaborating Entity or, as a new feature in the case of direct debit, from 1 February 2024, those of an account opened in a non-collaborating entity belonging to the Single Euro Payments Area (SEPA Area) ; In the latter case, payment must be made through the intermediation of a collaborating entity in the collection management service.

The procedure for proceeding with the payment of the amount resulting from the self-assessment will be as established in Order HAP/2194/2013, of 22 November (Articles 4 and 6 to 9), regulating the procedures and general conditions for the filing of certain self-assessments and informative tax returns (Official State Gazette of 26 December). If the direct debit is made to an account opened in a non-collaborating entity of the SEPA Zone, it will be adjusted to the provisions of article 5 bis of Order EHA/1658/2009, of June 12.

“NEGATIVE SELF-ASSESSMENT” section

The box indicated for these purposes will be checked when, despite having paid in the period to which the self-assessment refers income subject to withholding or payment on account that must be included in form 111, the effective practice of withholding or payment on account has not been carried out in accordance with the applicable regulations for determining its amount, such that no amount for this concept must be paid into the Public Treasury.

In this case, if the return is filed in printed forms generated exclusively using the print service developed by the Tax Agency, it must be carried out, pursuant to the provisions of Article 4.5 of the Order HAP/2194/2013, of 22 November, indicated above, directly or must be sent by email, to the Office or Local Office of the Tax Agency corresponding to the tax address of the taxable person.

In the case of electronic submission via the Internet, the procedure will be that established in article 11 of Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the submission of certain self-assessments and informative declarations of a tax nature.

“COMPLEMENTARY” section

Mark this box if the self-assessment supplements another self-assessment or multiple self-assessments filed previously for the same income and corresponding to the same year and period. In such a case, the 13-digit identification number that appears pre-printed next to the barcode of the previous self-assessment must also be entered in this section. If more than one self-assessment has been filed previously, the identification of the most recent return shall be inserted.

In the supplementary self-assessment, all the data referred to in boxes 01 to 27 of form 111 must be entered in their correct amounts, which will completely replace those reflected in identical boxes in the previous self-assessment.

Supplementary self-assessments shall be filed using the official form in force during the year and period corresponding to the previous self-assessment.