IRPF Withholdings and Payments on Account
The form for declaring money you withheld from payments to other professionals, employees or landlords during the quarter and must now remit to the tax authority.
Modelo 111 must be filed by all self-employed workers and companies that have applied IRPF withholdings during the quarter on any of these concepts:
- Employment income — if you have employees on payroll.
- Professional fee income — if you pay invoices to other freelancers that include withholding (typically 15 %, or 7 % in their first years of activity).
- Capital income — dividends, interest or similar income you withheld from.
- Prizes, gains and other specific withholdings regulated by the IRPF Act.
If you are a solo freelancer who only receives invoices with withholding but does not pay other professionals or employ staff, you are not required to file this form.
Modelo 111 is not a tax on your own income — it is the declaration of money you already withheld from third parties that you must remit to the tax authority, acting as an intermediary collector.
The form declares:
- Number of recipients (people from whom you withheld).
- Withholding base (the gross amount the rate was applied to).
- Total amount withheld.
There are separate boxes for different income types: employment, professional activities, agricultural/forestry, and others. Most freelancers only fill in the professional activities boxes.
| Income type | Rate |
|---|---|
| Professional activities (general) | 15 % |
| New freelancers (first 3 years registered at AEAT) | 7 % |
| Employment income (payroll) | Variable |
| Prizes and contests | 19 % |
- Access the AEAT Electronic Office with Cl@ve PIN, digital certificate or electronic ID.
- Select the fiscal year and period (Q1, Q2, Q3, Q4).
- In the professional activities income box: enter the number of recipients, the sum of withholding bases (gross amounts paid) and the total withholding applied.
- If you have employees, also complete the employment income boxes with payroll amounts and withholdings.
- The form calculates the result automatically. If positive, that is the amount you owe.
- Confirm and pay (if applicable) by direct debit or bank NRC code.
Autónomo Simple does not file Modelo 111 directly, but helps you prepare everything:
- Every income entry with withholding is saved with its applied withholding amount.
- In the Income section you can filter by quarter and see total withholdings to copy into the form.
- Export reports include a withholding breakdown by period.