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Large Companies Guide

4.2.2. 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 monthly basis and must be submitted electronically, in the first twenty calendar days of each month.(*), in relation to the amounts withheld and the payments on account that may be made corresponding to the immediately preceding month.

The deadline for submission with direct debit payment will be from the 1st to the 15th of each month.

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 have a monthly periodicity.


(*)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. If you want to consult the calendar of non-working days you can do so at the following link:

Non-working days calendar New window .