Form 111: Personal Income Tax (IRPF) Withholdings

What is it for? To pay the Spanish Tax Agency (Hacienda) the Personal Income Tax (IRPF) that the company has withheld from employee payrolls and professional invoices.

When is it filed? (General regime) Filing is quarterly, during the first 15 days of:

• April (for the 1st quarter)

• July (for the 2nd quarter)

• October (for the 3rd quarter)

• January (for the 4th quarter)

Note: For large companies and public administrations with an annual budget exceeding 6 million euros, the self-assessment is filed monthly: during the first 15 calendar days of the month following the corresponding monthly self-assessment period. If paying by direct debit, the deadline is generally the 20th of the month.