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

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

The deadline for submission with direct debit payment will be from April 1 to 15, July, October and January.

The remaining self-assessments that, if applicable, you have to present as a withholder or are required to pay on account for the aforementioned taxes, will also be quarterly.

^(*)If the expiration of the submission period coincides with a non-business day, the period ends on the first following business day and the direct debit period will generally be extended by the same number of days that the submission period for said declaration is extended.

Non-working days calendar New window .