Form 111: the withholdings you pay over for other people
When you pay a salary or a professional's invoice, you keep back part of it and pay it over in that person's name. The 111 is where you declare how much you kept back. It is not your tax: it is somebody else's money passing through your account.
What form 111 is
Form 111 declares and pays over the IRPF withholdings you have applied during the period: those on your staff's salaries, those on invoices from professionals who withhold 15% from you — or 7% if they are in their first years — and certain other income.
The money is never yours at any point. You have deducted it from the person you were paying and you pay it over in their name; they will deduct it on their own annual income tax return.
Who has to file it
Anyone who pays income subject to withholding:
- Salaries of employed staff.
- Invoices from professionals with withholding: the solicitor, the designer, the architect.
- Income from farming, livestock and forestry activities and some activities on módulos.
- Prizes, and certain gains from forestry exploitation.
Watch out for this one, because it catches a lot of people off guard: an autónomo with no employees files the 111 as well if they receive an invoice from another professional with withholding. And an association or a club, exactly the same.
When the 111 is filed
With the weekend shifts already applied: when the last day falls on a Saturday, a Sunday or a public holiday, the deadline ends on the next working day.
| Period | Deadline | Note |
|---|---|---|
| First quarter | 1 → 20 April | Direct debit, until the 15th |
| Second quarter | 1 → 20 July | Direct debit, until the 15th |
| Third quarter | 1 → 20 October | Direct debit, until the 15th |
| Fourth quarter | 1 → 20 January | Here it really is the 20th, unlike the 303 and the 130 |
| Monthly (large companies) | From the 1st to the 20th of the following month |
Careful not to mix them up: the fourth-quarter 111 falls due on 20 January, while the fourth-quarter 303 and 130 fall due on the 30th. Same month, different deadlines. And if you pay by direct debit, that deadline ends on the 15th.
The mistakes that come up most on the 111
The 111 is simple to work out and easy to forget.
Not filing it because you have no employees
If you receive an invoice from a professional with withholding, you have to file the 111 even if you do not have a single employee. The obligation comes from the payment, not from having staff.
Withholding from the wrong person
A supplier who sells you goods does not carry withholding; a professional who provides you with a service does. Withholding too much means having to correct it, and withholding too little leaves the responsibility with you.
Confusing the fourth-quarter deadline
The Q4 111 falls due on 20 January; the 303 and the 130 for the same quarter, on the 30th. File them all together at the end of the month and the 111 is late.
Forgetting form 190 in January
The 190 is the annual summary of the 111 and has to reconcile with the four quarters. If it does not, the formal query arrives.
Screenshot of the ERP: the form 111 screen
Where every number on the 111 comes from
Nothing has to be typed in again: the form is worked out from the invoices and the expenses you have already entered during the period.
- The withholdings come from the expenses where you have marked a professional's withholding.
- And from the salaries entered as staff costs.
- The software warns you when an invoice from a professional comes in without withholding marked.
- And remember that a 111 filed brings a 190 with it in January.
And you can open any box
Every amount on the form can be expanded to see exactly which invoices and which expenses make it up. That is what turns a figure into something you can defend if you are asked.
The 111 comes out of what you have already entered
Free plan forever, no card needed.
Questions about form 111
This page is for information and is reviewed whenever the legislation or the calendar changes. It does not replace your accountant: for your own case, ask someone who knows your numbers.
So the 111 stops taking an afternoon
If the invoices and the expenses are in, the form is already done.
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