Instructions
MODEL 111
WITHHOLDINGS AND INCOME ON ACCOUNT OF Personal Income Tax . INCOME FROM WORK AND ECONOMIC ACTIVITIES, AWARDS AND CERTAIN EQUITY GAINS AND INCOME ALLOCATIONS.
General information on the forms of presentation of form 111 and its completion.
GENERAL ISSUES.
Note: All monetary amounts requested in the form must be expressed in euros, recording the decimal part, which will consist of two digits in any case, to the right of the vertical line that divides each of the boxes. >
Normative references. The references made in this document to the Law and the Tax Regulations must be understood as being made, respectively, to Law 35/2006, of November 28, on Personal Income Tax and partial modification of the laws. of Corporate Taxes, on Non-Resident Income and on Wealth (BOE of 29) and the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30.
REQUIRED TO SUBMIT FORM 111.
All persons and entities obliged to withhold or deposit on account in accordance with the provisions of Article 74 of the Tax Regulations that satisfy or pay income, monetary or in kind, subject to corresponding withholding or deposit on account, are required to present Form 111. to any of the following classes:
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Income from work.
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Income that is compensation for the following economic activities:
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Professional activities.
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Agricultural and livestock activities.
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Forestry activities.
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Business activities in objective estimation provided for in article 95.6.2.º of the Tax Regulations.
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Income from intellectual and industrial property, from the provision of technical assistance, from the leasing of personal property, businesses or mines, from the subleasing of the above assets and from the transfer of the right to exploit the image right, to which refers to article 75.2.b) of the Tax Regulations, when they derive from an economic activity carried out by the recipient.
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Prizes for participation in games, contests, raffles or random combinations referred to in article 75.2.c) of the Tax Regulations.
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Patrimonial gains consisting of perceptions obtained by neighbors as a consequence of forestry exploitation in public forests.
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Considerations referred to in article 92.8 of the Tax Law that are a consequence of transfers of image rights to which the special income imputation regime established in the aforementioned article applies.
PRESENTATION OF FORM 111 AS A NEGATIVE SELF-ASSESSMENT.
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Form 111 must be submitted as a negative self-assessment when, despite having paid in the previous quarter or month , as applicable, income subject to withholding or payment on account of those listed above, would not have proceeded, in accordance with the applicable rules for determining the amount, the effective practice of withholding or depositing on account , so that no amount for this amount should be deposited into the Public Treasury concept.
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However, will not submit form 111 when has not been paid in the quarter or in the previous month subject to self-assessment, as applicable, any income subject to withholding and payment on account of those previously mentioned. That is, self-assessment forms 111 should not be submitted with all the boxes in the settlement section not completed.
In this case, must submit a census declaration (form 036/037), modifying , communicating the date on which the obligation to withhold tax from work occurs. on Income. Said modification declaration (in which the cancellation of the withholding obligation is communicated) must be presented within a period of one month from the end of the period to which the self-assessment would have corresponded.
REMEMBER:In the event of returning to pay income subject to personal income tax withholding, the corresponding census declaration (form 036/037), of modification , must also be submitted, communicating the registration of the aforementioned obligation.
Note: The self-assessment of withholdings and deposits on account, form 111, will be unique for each retainer or person obliged to deposit on account and will include all the data that, must be included in it, correspond to the period, quarterly or monthly, for which the presents self-assessment.
PERIODICITY AND FORMS OF PRESENTATION OF MODEL 111.
The periodicity and form of presentation of the self-assessments of withholdings and payments on account of the Personal Income Tax in form 111 are determined by the type or category in which the taxpayer falls within those listed below:
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Large companies. This consideration is for the persons or entities obliged to withhold or deposit on account in which any of the circumstances referred to in numbers 1 and 2 of article 71.3 of the Value Added Tax Regulations occur, relating to the volume of operations that determines that the settlement period of said tax coincides with the calendar month.
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Persons or entities attached to the Central Delegation of Large Taxpayers (DCGC) or to any of the Management Units of Large Companies dependent on the Department of Financial and Tax Inspection of the AEAT .
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Public administrations with an annual budget of more than 6 million euros. It includes all those entities that are considered public administrations, including Social Security, whose last annual budget approved prior to the beginning of each financial year exceeds the amount of 6 million euros.
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Entities with the legal form of a public limited company or limited liability company.
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Remaining taxpayers , among which it is worth noting:
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Natural persons who carry out economic activities, whether of a business nature, including agriculture, livestock, forestry or fishing, or professional, including artistic and sports activities.
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Public administrations whose last annual budget approved prior to the beginning of the year does not exceed the amount of 6 million euros.
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Legal persons and other entities other than corporations and limited liability companies: cooperatives, foundations, associations, communities of owners, communities of property, civil societies, existing inheritances, etc.
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Depending on the type of taxpayer in question , the periodicity and form of presentation of form 111 will be those indicated in the following table that correspond in each case:
Type of Taxpayer |
Periodicity |
Filing method |
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Monthly |
Mandatory: Electronic , over the Internet with signature advanced electronic or an identification and authentication system using electronic certificate. |
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Quarterly |
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Natural Persons (except if they are attached to DCGC ) |
Quarterly |
Optionally:
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Remaining taxpayers (unless they are considered large companies) |
Quarterly |
Optionally:
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RULES FOR THE PRESENTATION OF FORM 111 ON PRINTED PAPER GENERATED EXCLUSIVELY THROUGH THE USE OF THE PRINTING SERVICE DEVELOPED FOR THESE PURPOSES BY THE TAX AGENCY AT ITS ELECTRONIC HEADQUARTERS.
In this case, form 111 consists of only two copies (for the declarant and for the Collaborating Entity - AEAT ). The two copies of model 111 obtained by this procedure incorporate the identifying data of the declarant by means of a barcode,
Consequently:
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If the self-assessment results in an amount to be paid, the presentation and entry of form 111 will be carried out at any authorized collaborating entity.
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If the self-assessment is negative, form 111 will be submitted, either directly or by sending it by certified mail, to the Tax Agency Delegation corresponding to the tax domicile of the declarant without the need to provide additional documentation.
RULES FOR THE ELECTRONIC PRESENTATION OF MODEL 111.
The electronic presentation via Internet of form 111, regardless of its frequency and regardless of whether said form of presentation is mandatory or optional for the taxpayer, must comply with the conditions and procedure established for this purpose in the HAP/Order. 2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments and informative tax returns (BOE of the 26th).
DEADLINES FOR SUBMISSION OF MODEL 111.
Quarterly self-assessment : during the first twenty calendar days of the months of April, July, October and January, for the withholdings and payments on account that correspond to the immediately preceding calendar quarter.
Monthly self-assessment (Large companies and public administrations with an annual budget greater than 6 million euros): during the first twenty calendar days of the month following the corresponding monthly self-assessment period.
When the due date falls on a Saturday or non-business day, it will be extended to the following business day.
COMPLETION OF FORM 111
“IDENTIFICATION” section
Enter the NIF of the declarant and the surname and first name or the company name of the person or entity.
“ACCRUEL” section
Exercise : Enter the four figures of the calendar year to which the period for which the self-assessment is carried out corresponds.
Period:
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If it is a quarterly self-assessment, enter:
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If it is a monthly self-assessment (Large Companies and Public Administrations with an annual budget greater than 6 million euros), enter:
“LIQUIDATION” section
Remember: Self-assessment forms 111 should not be submitted with all the boxes in the “settlement” section not completed.
I and II. Income from work and income from economic activities.
In each of these headings, the data referring, respectively, to income from work and income from economic activities that, being subject to withholding or payment on account, have been satisfied or paid by the declarant during the period object of the report will be recorded. self-assessment, recording separately those corresponding to monetary returns and returns paid in kind.
Monetary returns.
Boxes 01 and 07
No. of recipients .- Total number of individuals and, where applicable, Entities under the income allocation regime, to whom the declarant has paid in the period subject to self-assessment remuneration or monetary compensation subject to personal income tax withholding on account of income from work (box 01) and economic activities (box 07).
Boxes 02 and 08
Importance of perceptions.- Sum of the full remuneration or monetary consideration subject to withholding paid by the declarant in the period subject to self-assessment in respect of work income (box 02) and economic activities (box 08).
Boxes 03 and 09
Amount of withholdings .- Total amount of withholdings corresponding to the monetary payments paid by the declarant in the period subject to self-assessment in respect of work income (box 03) and economic activities (box 09).
Returns in kind.
Boxes 04 and 10
No. of recipients .- Total number of individuals and, where applicable, entities under the income attribution regime, to whom the declarant has paid remuneration or compensation in the period subject to self-assessment. compensation in kind subject to personal income tax payment on account of income from work (box 04) and economic activities (box 10).
Boxes 05 and 11
Value of perceptions in kind .- Sum of the remuneration or compensation in kind paid in the period under settlement, valued in accordance with the rules established in article 43 of the Tax Law, in concept of work income (box 05) and economic activities (box 11).
Boxes 06 and 12
Amount of payments on account .- Total amount of payments on account that must be made on the in-kind payments paid by the declarant in the period subject to self-assessment as income from work ( box 06) and economic activities (box 12).
III. Prizes for participation in games, contests, raffles or random combinations.
This heading will include the data corresponding to the prizes subject to withholding or payment on account referred to in article 75.2.c) of the Tax Regulations, which have been delivered by the declarant in the self-assessment period, unless they constitute income. of the movable capital, in which case they will be declared and entered in the model corresponding to that type of income.
In boxes 13, 14 and 15 the data referring to monetary prizes will be reflected and in boxes 16, 17 and 18 those corresponding to prizes in kind.
IV. Capital gains derived from the forestry exploitation of neighbors in public forests.
This heading will include the data corresponding to the receipts paid by the reporting entity to the neighbors in the period subject to self-assessment as a consequence of forestry exploitation in public forests and that constitute for the recipients capital gains of those provided for by this concept in the article 75.1.d) of the Tax Regulations.
In boxes 19, 20 and 21 the data referring to monetary perceptions will be reflected and in boxes 22, 23 and 24 those that, if applicable, correspond to perceptions in kind.
V. Considerations for the transfer of image rights: payments on account provided for in article 92.8 of the Tax Law.
This heading will include the data corresponding to the considerations subject to the obligation to make the payment on account referred to in article 92.8 of the Tax Law, which have been paid by the declarant in the period to which the self-assessment refers. .
Box 25
No. of recipients .- Total number of natural persons subject to the special income allocation regime for the transfer of image rights established in article 92 of the Tax Law, with respect to the which the considerations subject to self-assessment have been paid.
Box 26
Considerations paid .- Sum of considerations, monetary or in kind, paid by the declarant during the period subject to self-assessment to persons or entities not resident in Spanish territory, which are subject to the obligation to make the payment on account provided for in article 92.8 of the Tax Law.
Box 27
Amount of payments on account .- Total amount of payments on account that must be made for the consideration referred to in the previous box.
TOTAL LIQUIDATION.
Box 28
The sum of the withholdings and payments on account that, for all concepts, have been recorded in the previous headings of this section, will be entered in this box.
Box 29
Exclusively in the case of complementary self-assessment, the result of the self-assessment or self-assessments previously presented for this same concept and corresponding to the same year and period will be recorded in this box.
Box 30
Enter in this box the result of carrying out the operation indicated in the self-assessment form. In the case of complementary self-assessment, said result must always be a positive amount.
“INCOME” section
If the result entered in box 30 is an amount to be entered, its amount will be transferred to the code “ I ”, also marking the box corresponding to the payment method. If the payment is made through account debit or direct debit, complete the complete details of the debit account (IBAN Code) of the Collaborating Entity or, as a novelty in the case of direct debit, from February 1, 2024, those of an account opened in a non-collaborating entity belonging to the Single Euro Payments Area (SEPA Area) ; In the latter case, payment will have to be made through intermediation in the service of an entity collaborating in the collection management.
The procedure for proceeding with the payment of the amount resulting from the self-assessment will be as established in Order HAP/2194/2013, of 22 November (Articles 4 and 6 to 9), regulating the procedures and general conditions for the filing of certain self-assessments and informative tax returns (Official State Gazette of 26 December). If the direct debit is made in an account opened in a non-collaborating entity of the SEPA Zone, it will comply with the provisions of article 5 bis of Order EHA/1658/2009, of June 12.
“NEGATIVE SELF-ASSESSMENT” section
The box indicated for these purposes will be checked when, despite having paid in the period to which the self-assessment refers, income subject to withholding or payment on account that must be included in form 111, the effective practice of withholding or payment has not proceeded. deposit on account by virtue of the applicable rules for determining its amount, so that it is not appropriate to deposit any amount for this concept into the Public Treasury.
In this case, if the return is filed in printed forms generated exclusively using the print service developed by the Tax Agency, it must be carried out, pursuant to the provisions of Article 4.5 of the Order HAP/2194/2013, of 22 November, indicated above, directly or must be sent by email, to the Office or Local Office of the Tax Agency corresponding to the tax address of the taxable person.
In the case of presentation electronically via the internet, the procedure will be that established in article 11 of Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments and informative tax returns.
“COMPLEMENTARY” section
Mark this box if the self-assessment supplements another self-assessment or multiple self-assessments filed previously for the same income and corresponding to the same year and period. In this case, the 13-digit identification number that appears pre-printed next to the barcode of the previous self-assessment will also be recorded in this section. If more than one self-assessment has been filed previously, the identification of the most recent return shall be inserted.
In the complementary self-assessment, all the data referred to in boxes 01 to 27 of form 111 will be recorded in their correct amounts, which will completely replace those reflected in identical boxes of the previous self-assessment.
Supplementary self-assessments shall be filed using the official form in force during the year and period corresponding to the previous self-assessment.
Important: The presentation of a complementary self-assessment will only proceed, which will necessarily result in an amount to be paid, when the purpose of this is to regularize errors or omissions from another previous self-assessment that would have given rise to a result that is less than due.
The rectification for any other reason of previously presented self-assessments will not give rise to the presentation of complementary self-assessments , without prejudice to the right of the taxpayer to request the Tax Administration to rectify them when they consider that have harmed in any way their legitimate interests or that their presentation has given rise to the realization of undue income, in accordance with the provisions of articles 120.3 and 221.4 of Law 58/2003, of December 17, General Tax, provided that The final settlement or provisional settlement has not been carried out by the Tax Administration for the same reason nor has the period of four years referred to in Article 66 of the aforementioned General Tax Law elapsed.