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

They must be submitted monthly and compulsorily electronically, within the first twenty calendar days of each month.^(*), in relation to the amounts withheld and the payments on account that must 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, where applicable, you must submit as a withholding agent or person required to make payments on account for the aforementioned taxes will also be on a monthly basis.

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

Calendar of non-working days New window .