Form 111.Withholdings and payment on account.Work income and income from economic activities, prizes and certain capital gains and income allocations.Self-assessment.
General data
Designation
Form 111.Withholdings and payment on account.Work income and income from economic activities, prizes and certain capital gains and income allocations.Self-assessment.
Type of procedure
Taxation
Subject
Taxes
Object
Form for periodic filing to be made by all individuals, legal entities and other entities, including Public Administrations, referred to in article 76 of the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of 30 March, which, being obliged to withhold or pay in accordance with the provisions of article 74 of the aforementioned Regulations, pay or pay certain income.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Telematically, at the Tax Agency's Electronic Headquarters.
AEAT offices.
Collaborating entities.
Documentation
Form 111.For persons and entities with a monthly obligation, it shall be submitted within the first twenty days of each month.For persons and entities that are not obliged to make a monthly self-assessment, the self-assessment shall be submitted within the first twenty calendar days following the calendar quarter.
Phases of the procedure/service
No specific processing steps
Forms
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic ID card, Electronic certificate, Others, PIN key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Order EHA/586/2011 of 9 March 2011,
approving form 111 for self-assessment of withholdings and payments on account of Personal Income Tax on income from work and economic activities, prizes and certain capital gains and income allocations, and amending other tax regulations.(BOE 18-March-2011).
- Order HAP/2194/2013 of 22 November,
regulating the procedures and general conditions for the filing of certain self-assessments, information returns, census returns, communications and applications for tax refunds (BOE, 26-November-2013).