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 Details
Denomination
Form 111. Withholdings and payment on account. Work income and income from economic activities, prizes and certain capital gains and income allocations. Self-assessment.
Procedure type
Taxation
Subject
Taxes
Purpose
Periodic filing model to be made by all individuals, legal entities and other entities, including Public Administrations, contemplated in article 76 of the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, which being obliged to withhold or pay in accordance with the provisions of article 74 of the aforementioned Regulation, satisfy or pay certain income.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics, at the Tax Agency's electronic headquarters.
AEAT offices.
Associates.
Documentation
Form 111. For individuals and entities with monthly obligations, it will be submitted within the first twenty days of each month. For individuals and entities that are not required to file a monthly self-assessment, it must be submitted within the first twenty calendar days following the calendar quarter.
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
Not applicable.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, Others, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order EHA/586/2011, of March 9,which approves model 111 for self-assessment of withholdings and payments on account of the Personal Income Tax on income from work and economic activities, prizes and certain capital gains and income imputations and modifies other tax regulations. (BOE March 18, 2011).
Processing regulations
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 11-26-2013)
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE December 29, 2009)