{"id":3050,"date":"2020-07-27T08:42:10","date_gmt":"2020-07-27T06:42:10","guid":{"rendered":"https:\/\/entretramites.com\/en\/?p=3050"},"modified":"2024-07-18T15:24:42","modified_gmt":"2024-07-18T13:24:42","slug":"present-form-111-irpf-withholdings","status":"publish","type":"post","link":"https:\/\/entretramites.com\/en\/fiscal-tax\/present-form-111-irpf-withholdings","title":{"rendered":"How to present Form 111 online? (Withholdings and Payment on Account)"},"content":{"rendered":"\n

In this guide, we explain how to fill out and present form 111<\/strong>. Although at first making this declaration of withholdings and payments on account of Personal Income Tax (IRPF) may be difficult for you<\/strong>, with this guide you’ll have it ready<\/strong> easily. In this tutorial video you will learn how to fill out Form 111:<\/p>\n\n\n\n

\"Watch<\/a><\/figure>\n\n\n\n

Tutorial Video:<\/strong> How to complete the statement of withholdings and income on account of the IRPF Modelo 111<\/a><\/p>\n\n\n\n

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What is Form 111?<\/strong><\/h2>\n\n\n\n

Form 111 is a declaration <\/strong>that must be submitted by the self-employed and companies<\/strong> that have made withholdings on account<\/strong> in the exercise of their economic activity<\/strong>.<\/p>\n\n\n\n

Withholding means deducting a part of what must be paid to enter it later in the AEAT<\/a><\/strong> on account of the personal income tax <\/strong>(IRPF) of the person you pay to.<\/p>\n\n\n\n

Normally, you will present this form to pay the withholdings made in the payroll of your workers<\/strong> and in the invoices that you receive<\/strong> from professionals<\/strong> (such as your advisor, your IT worker, etc.).<\/p>\n\n\n\n

Who is required to file Form 111?<\/strong><\/h2>\n\n\n\n

All self-employed workers and companies<\/strong> are required to submit form 111 if:<\/p>\n\n\n\n

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  1. Have workers on the payroll, even if their income is not withheld.<\/li>\n\n\n\n
  2. Have received invoices from professionals.<\/li>\n\n\n\n
  3. Have invoices for agricultural, livestock or forestry activities.<\/li>\n\n\n\n
  4. Have received invoices from certain self-employed in modules, obliged to withhold 1% on account of personal income tax.<\/li>\n\n\n\n
  5. Pay prizes in contests, games, etc.<\/li>\n\n\n\n
  6. Profit capital gains from forestry use in public forests.<\/li>\n\n\n\n
  7. Pay for transfers on image rights.<\/li>\n<\/ol>\n\n\n\n

    <\/p>\n\n\n\n

    When do you have to file Form 111?<\/strong><\/h2>\n\n\n\n

    For the self-employed and most companies<\/strong>, the term to present this form is quarterly<\/strong>. It will be carried out within 20 days <\/strong>after the end of each calendar quarter and will include the data for that quarter<\/strong>.<\/p>\n\n\n\n