What are the deadlines for Form 111?

As an expert in the models and forms of the Spanish Tax Agency (AEAT), I can provide you with precise information regarding Modelo 111.

What is Modelo 111?

Modelo 111 is a self-assessment form (modelo de autoliquidación) used to declare and pay the withholdings (retenciones) and payments on account (ingresos a cuenta) that have been applied to certain types of income. It is distinct from informative models because it involves an actual payment to the Tax Agency.

This model specifically covers:

• Income from work (e.g., salaries, wages).
• Income from economic activities (e.g., professional fees paid to freelancers, farmers, livestock breeders, or foresters, and certain business activities).
• Prizes.
• Certain capital gains.
• Income imputations.

Who is obliged to present Modelo 111?

Any natural or legal person, public or private entity, or any other entity without legal personality that pays income subject to withholding or payment on account under the regulations of the Personal Income Tax (Impuesto sobre la Renta de las Personas Físicas - IRPF), Corporate Income Tax (Impuesto sobre Sociedades - IS), or Non-Resident Income Tax (Impuesto sobre la Renta de no Residentes - IRNR) is obliged to present this model. This typically includes companies, freelancers (autónomos) with employees, or those who pay professional fees.

Deadlines for Presentation (Plazos de Presentación)

The deadlines for Modelo 111 vary depending on the taxpayer's volume of operations:

1. Quarterly Presentation (General Rule): This applies to taxpayers whose volume of operations, calculated according to the IVA regulations, did not exceed 6,010,121.04 euros in the previous calendar year.

   • 1st Quarter (January 1 to March 31): From April 1 to April 20.
   • 2nd Quarter (April 1 to June 30): From July 1 to July 20.
   • 3rd Quarter (July 1 to September 30): From October 1 to October 20.
   • 4th Quarter (October 1 to December 31): From January 1 to January 20 of the following year.

2. Monthly Presentation (Large Companies): This applies to taxpayers whose volume of operations, calculated according to the IVA regulations, exceeded 6,010,121.04 euros in the previous calendar year.

   • Monthly period: From the 1st to the 20th of the month following the period to which the declaration refers. For example, withholdings made in January must be declared and paid between February 1 and February 20.

Source for Deadlines: These deadlines are established by the Orden HFP/1335/2023, de 19 de diciembre, por la que se aprueban los modelos de autoliquidación 111 y 115, de retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas, Impuesto sobre Sociedades e Impuesto sobre la Renta de no Residentes, y el modelo 216, de retenciones e ingresos a cuenta del Impuesto sobre la Renta de no Residentes, y se establecen las condiciones generales y el procedimiento para su presentación telemática, y se modifican otras normas tributarias.

Specifically, Artículo 3. Plazo de presentación de los modelos 111, 115 y 216, states:

• "a) Declaraciones trimestrales. La presentación de las declaraciones correspondientes a los tres primeros trimestres del año natural, se efectuará entre los días 1 y 20 de los meses de abril, julio y octubre, respectivamente. La declaración correspondiente al cuarto trimestre del año natural se presentará entre los días 1 y 20 de enero del año siguiente."
• "b) Declaraciones mensuales. La presentación de las declaraciones correspondientes a los meses del año natural se efectuará entre los días 1 y 20 del mes siguiente al período de declaración mensual que corresponda."

You can consult the full text of the Orden here: Orden HFP/1335/2023 - BOE

How to complete Modelo 111 (Cumplimentación)

Modelo 111 is generally simple to complete. You must include the total amount of income paid and the total amount of withholdings or payments on account made during the corresponding period. The form is usually divided into sections for different types of income (e.g., income from work, income from economic activities, prizes).

The AEAT provides a platform for electronic submission where the form can be filled out directly online.

Presentation Method (Recomendación)

The presentation of Modelo 111 is mandatory telemática (electronic) for all taxpayers. This means it must be submitted exclusively via the internet through the AEAT's electronic office.

Source for Electronic Presentation: Artículo 2. Obligación de presentación telemática de los modelos 111, 115 y 216 of the Orden HFP/1335/2023 confirms this obligation.

You can access the official AEAT platform for presentation here: AEAT - Modelo 111

Related Model: Modelo 190 (Resumen Anual)

It is important to distinguish Modelo 111 from Modelo 190.

• Modelo 111 is a self-assessment (autoliquidación) that involves the declaration and payment of withholdings on a quarterly or monthly basis.
• Modelo 190 is an informative (informativo) summary of all the withholdings declared in Modelo 111 throughout the year. It does not involve any payment.
  • Deadline for Modelo 190: From January 1 to January 31 of the year following the tax year being declared.

Warning about Sanctions for Late Submission

Failure to present Modelo 111 within the established deadlines, or presenting it with errors, can result in penalties (sanciones) as stipulated in the Ley 58/2003, de 17 de diciembre, General Tributaria (LGT).

• Late submission without prior request from the Tax Agency (presentación extemporánea sin requerimiento previo): This usually results in a surcharge (recargo) which can range from 1% to 15% of the amount to be paid, plus interest for late payment, depending on the delay.
• Late submission after a Tax Agency request (presentación tras requerimiento): Penalties can be significantly higher, including fines and interest.

Source for Penalties: Artículos 191 y siguientes of the Ley 58/2003, de 17 de diciembre, General Tributaria (LGT). Ley General Tributaria - BOE

⚠️ IMPORTANT ADVERTENCIA: The information provided corresponds to the current regulations. Tax deadlines and regulations can vary. Always consult the official Taxpayer Calendar (Calendario del Contribuyente) on the AEAT website for the most up-to-date information and specific details relevant to your situation. AEAT - Calendario del Contribuyente