Modelo 111: IRPF Withholdings Guide

Modelo 111 is the quarterly AEAT declaration through which autónomos and businesses report and pay the IRPF retenciones (income tax withholdings) applied on salaries, professional services, and other income to the Agencia Tributaria. If you have employees or hire professionals who invoice with retención, this form is mandatory for you.

What is Modelo 111?

Modelo 111 is the official Agencia Tributaria (AEAT) form for the quarterly settlement of IRPF retenciones and payments on account. Through this form, withholding agents declare the amounts withheld from employees, professionals, and other recipients during the quarter, and remit those amounts to Hacienda.

In practice, Modelo 111 acts as an intermediary between the payer (the withholding agent) and Hacienda: you withhold a portion of the payment and remit it to the AEAT so it counts as an advance IRPF payment for the recipient.

Who must file Modelo 111

All autónomos and businesses that act as withholding agents (retenedores) must file Modelo 111 with the Agencia Tributaria, meaning they withhold IRPF from payments to others:

• Autónomos who hire employees
• Autónomos who pay other professionals or freelancers who invoice with retención
• Companies and entities that pay salaries or invoices with retención
• Any payer who withholds IRPF on prizes, courses, or conferences

If you have no employees and don't contract professional services with retención, you don't need to file Modelo 111.

Modelo 111 filing deadlines

Modelo 111 is filed quarterly with the AEAT during the first 20 calendar days of the month following the quarter's end:

• Q1 (January-March): April 1-20
• Q2 (April-June): July 1-20
• Q3 (July-September): October 1-20
• Q4 (October-December): January 1-20

If the last day falls on a weekend or public holiday, the deadline extends to the next business day.

If you choose to domicile the payment (automatic bank debit), the filing deadline is 5 days earlier (the 15th for all quarters).

Large companies file this form monthly rather than quarterly.

You can check all key dates in the tax calendar for autónomos.

What are IRPF retenciones

Retenciones (IRPF withholdings) are amounts that the payer deducts from an invoice or payroll and pays directly to the Agencia Tributaria on behalf of the recipient's IRPF. They function as advance income tax payments.

When a professional sends you an invoice with retención, you pay less to the professional and remit the difference to Hacienda through Modelo 111. This mechanism ensures that the professional or employee pays their IRPF progressively throughout the year rather than in one lump sum.

Common retención rates

The most common retención rates you will declare on Modelo 111 to the AEAT:

Professional activities:

• 15%: Standard rate for professional services
• 7%: For new professionals in their first 3 years of activity

Employment income (employees):

• The rate varies based on annual gross salary and the employee's personal circumstances
• It is calculated using the Agencia Tributaria's official withholding tables
• Higher salaries result in higher retención percentages

Worked example of retención calculation

Suppose you hire a freelance graphic designer who invoices you 1,000 € for a service:

Item	Amount
Taxable base	1,000.00 €
IVA (21%)	+210.00 €
IRPF retención (15%)	−150.00 €
Total paid to the professional	1,060.00 €

In this case, the 150 € withheld is the amount you must remit to the AEAT through Modelo 111. If you receive 3 similar invoices during the quarter, the total to declare would be 450 €.

If the professional is a new autónomo (less than 3 years of activity), the retención would be 7%: only 70 € per 1,000 € invoice.

How to file Modelo 111 step by step

1. Gather your documentation

Before accessing the AEAT's Sede Electrónica, prepare:

• All invoices received with retención during the quarter
• Employee payslips with their retenciones
• Breakdown by recipient type (professionals, employees, prizes)

2. Access the Sede Electrónica

Log in to the Agencia Tributaria's Sede Electrónica with your digital certificate, electronic DNI, or Cl@ve PIN.

3. Complete the form

Look up Modelo 111 and fill in the main fields:

• Box 01: Number of employment income recipients
• Box 02: Total base for employment income retenciones
• Box 03: Retenciones applied on employment income
• Box 07: Number of professional activity recipients
• Box 08: Total base for professional activity retenciones
• Box 09: Retenciones applied on professional activities

4. Review and submit

Verify that the amounts match your records, confirm the declaration, and make the payment (or use direct debit if you have it set up).

Penalties for late filing

Filing Modelo 111 late with the Agencia Tributaria has financial consequences that vary depending on the circumstances:

Voluntary filing (without AEAT notice)

If you file late before Hacienda contacts you, surcharges apply under Art. 27 of the Ley General Tributaria (LGT):

• Up to 12 months late: 1% + 1% per full month of delay (e.g., 3 months late = 4%)
• Over 12 months late: fixed 15% surcharge + late-payment interest from month 13

Filing after AEAT notice

If the Agencia Tributaria contacts you before you regularize, a tax penalty applies under Art. 191 of the LGT:

• Minor infraction (base ≤ 3,000 €): 50% fine on the amount owed
• Serious infraction (base > 3,000 € or use of fraudulent means): 50% to 100% fine
• Very serious infraction (fraudulent means): 100% to 150% fine

Annual summary: Modelo 190

In addition to quarterly Modelo 111, at the end of the fiscal year you must file Modelo 190 as an annual summary of all retenciones with the AEAT. This form individually details each recipient and the retenciones applied throughout the year. It is filed in January alongside Q4.

The information in Modelo 190 must be consistent with the sum of the four Modelo 111 filings during the year. The Agencia Tributaria cross-references this data to detect discrepancies.

Related guides

• Modelo 190: Annual retenciones summary — required at year end
• Modelo 130: IRPF quarterly payment — another quarterly IRPF form for autónomos under estimación directa
• Modelo 303: Quarterly VAT — filed on the same quarterly schedule
• Tax calendar for autónomos — all key dates for the fiscal year
• Modelo 115: Property rental retenciones — if you rent premises for your activity
• Modelo 180: Annual rental retenciones summary — annual summary of Modelo 115