5.2.2. Withholdings. Form 111. Withholdings and payments on account of work income, certain economic activities, prizes and certain income imputations

They must be submitted on a quarterly basis within the first twenty calendar days following the calendar quarter. ^(*).

The deadline for submitting payments by direct debit will be from 1 to 15 April, July, October and January.

The remaining self-assessments that, where applicable, you must submit as a withholding agent or person required to make payments on account for the aforementioned taxes will also be quarterly.

^(*)If the deadline for filing falls on a non-working day, the deadline ends on the next working day and the direct debit period will generally be extended by the same number of days as the deadline for filing the declaration.

Calendar of non-working days New window .