Asked about Spanish Modelo 111 (quarterly withholdings on professional services).
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Quarterly withholding declaration form
Modelo 111Ley 35/2006 del IRPF, Art. 99-101; Real Decreto 439/2007, Art. 74-95
Annual summary form
Modelo 190 (filed January of following year)Ley 35/2006 del IRPF, Art. 99-101; Real Decreto 439/2007, Art. 74-95
Professional services withholding rate (standard)
15%Real Decreto 439/2007, Art. 74-95
New professionals withholding rate (first 3 fiscal years of activity)
7%Real Decreto 439/2007, Art. 74-95
Training courses / conferences (speakers, trainers) withholding rate
15%Real Decreto 439/2007, Art. 74-95
Intellectual property (author, non-habitual) withholding rate
15%Real Decreto 439/2007, Art. 74-95
Industrial property (patent/trademark licensing) withholding rate
15%Real Decreto 439/2007, Art. 74-95
Agricultural/livestock (general, módulos estimación objetiva) withholding rate
2%Real Decreto 439/2007, Art. 74-95
Agricultural/livestock fattening (engorde) withholding rate
1%Real Decreto 439/2007, Art. 74-95
Directors / board members (administradores) withholding rate — standard
35%Real Decreto 439/2007, Art. 74-95
Directors / board members (administradores) withholding rate — small entity (turnover < €100,000)
19%Real Decreto 439/2007, Art. 74-95
Turnover threshold for reduced director withholding rate (19%)
< €100,000Real Decreto 439/2007, Art. 74-95
Q1 (January–March) Modelo 111 due date
1–20 AprilReal Decreto 439/2007, Art. 74-95
Q2 (April–June) Modelo 111 due date
1–20 JulyReal Decreto 439/2007, Art. 74-95
Q3 (July–September) Modelo 111 due date
1–20 OctoberReal Decreto 439/2007, Art. 74-95
Q4 (October–December) Modelo 111 due date
1–20 January 2026Real Decreto 439/2007, Art. 74-95
Large companies (gran empresa) Modelo 111 filing frequency and deadline
Monthly, by the 20th of the following monthReal Decreto 439/2007, Art. 74-95
Modelo 190 annual summary filing deadline
1–31 January of the following yearReal Decreto 439/2007, Art. 74-95
Certificado de retenciones issuance deadline to each professional
Before 1 February of the following yearReal Decreto 439/2007, Art. 74-95
Modelo 130 (quarterly estimated payment by professional) due dates
Same quarterly dates as Modelo 111 (20 April / 20 July / 20 October / 20 January)Real Decreto 439/2007, Art. 74-95
Modelo 190 electronic filing mandatory threshold (recipients)
> 15 recipients, or SL/SAReal Decreto 439/2007, Art. 74-95
Direct debit (domiciliación) filing deadline for Modelo 111
By the 15th of the month (5 days before the general deadline)Real Decreto 439/2007, Art. 74-95
Modelo 190 late filing penalty per recipient record
€20 per recipient recordLey 58/2003 General Tributaria
Modelo 190 late filing penalty — minimum
€300Ley 58/2003 General Tributaria
Modelo 190 late filing penalty — maximum
€20,000Ley 58/2003 General Tributaria
Late filing surcharge — filed late without AEAT notification, up to 12 months
1% surcharge + 1% per month (recargo de apremio reducido)Ley 58/2003 General Tributaria, Art. 27
Late filing surcharge — filed late without AEAT notification, after 12 months
15% or moreLey 58/2003 General Tributaria, Art. 27
Late filing penalty — filed after AEAT notification (requerimiento)
5% / 10% / 15% / 20% depending on delayLey 58/2003 General Tributaria
Penalty for omission of withholding (sanción grave)
150% of amount not withheldLey 58/2003 General Tributaria
Non-resident professional withholding rate (IRNR, absent treaty)
24%Real Decreto Legislativo 5/2004 (Ley del IRNR)
Non-resident professional withholding form
Modelo 216 (not Modelo 111)Real Decreto Legislativo 5/2004 (Ley del IRNR)
Exemption from Modelo 130 — threshold of income subject to withholding
At least 70% of prior-year professional income was subject to withholding (retención)Real Decreto 439/2007, Art. 74-95
Modelo 130 net income tax rate applied to compute estimated payment
20% of net income (gross income − deductible expenses, accumulated in the year)Real Decreto 439/2007, Art. 74-95
Duration of 7% new-professional reduced withholding rate
Tax year of commencement + following 2 tax years (3 years total)Real Decreto 439/2007, Art. 74-95
Withholding base — IVA excluded
Retención applies only to base imponible, not to the IVA portion of the invoiceReal Decreto 439/2007, Art. 74-95
Standard VAT rate applied in professional invoice example
21%Ley 37/1992 del IVA
Quick Reference
| Field | Value |
|---|---|
| Country | Spain (Reino de España) |
| Tax | IRPF Withholdings (Retenciones e ingresos a cuenta) |
| Form | Modelo 111 (quarterly) |
| Currency | EUR only |
| Tax year | 1 January -- 31 December 2025 |
| Primary legislation | Ley 35/2006 del IRPF, Art. 99-101; Real Decreto 439/2007, Art. 74-95 |
| Tax authority | Agencia Estatal de Administración Tributaria (AEAT) |
| Filing portal | Sede electrónica AEAT (sede.agenciatributaria.gob.es) |
| Annual summary | Modelo 190 (filed January of following year) |
| Skill version | 1.0 |
Modelo 111 is the quarterly declaration used by businesses, professionals, and entities that WITHHOLD IRPF (retenciones) from payments made to:
This skill focuses on retenciones on professional services (pagos a profesionales), which is the most common scenario for small businesses and autónomos paying other autónomos.
Standard Withholding Rates (2025)
| Category | Rate | Notes |
|---|---|---|
| Professional services (standard) | 15% | General rate for payments to autónomos/professionals |
| New professionals (first 3 years) | 7% | First 3 fiscal years of activity (must communicate to payer) |
| Training courses / conferences | 15% | Payments to speakers, trainers |
| Intellectual property (author, non-habitual) | 15% | Rights exploitation |
| Industrial property | 15% | Patent/trademark licensing |
| Agricultural/livestock (general) | 2% | Módulos estimación objetiva |
| Agricultural/livestock (engorde) | 1% | Fattening activities |
| Directors / board members (administradores) | 35% | Standard for board fees |
| Directors (entity < €100K turnover) | 19% | Reduced for small entities |
Filing Calendar (2025)
| Quarter | Period | Due Date |
|---|---|---|
| Q1 (1T) | January -- March | 1 -- 20 April |
| Q2 (2T) | April -- June | 1 -- 20 July |
| Q3 (3T) | July -- September | 1 -- 20 October |
| Q4 (4T) | October -- December | 1 -- 20 January (2026) |
Related Forms
| Form | Purpose | Deadline |
|---|---|---|
| Modelo 111 | Quarterly declaration of withholdings | Quarterly (see above) |
| Modelo 190 | Annual summary (all recipients) | January 1-31 of following year |
| Certificado de retenciones | Certificate issued to each professional | Before February 1 of following year |
| Modelo 130 | Quarterly estimated payment by professional (pago fraccionado) | Same quarterly dates |
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Unknown whether professional qualifies for 7% | Apply 15% (standard rate) |
| Unknown whether payer must withhold | If payer is a business/professional making payment to another professional for services -- must withhold |
| Unknown whether to file negative Modelo 111 | File with zero amount (declaración negativa) if registered but no payments in quarter |
2.1 Entities That Must Withhold
| Payer Type | Must Withhold? |
|---|---|
| Sociedades (SL, SA) | Yes -- always |
| Autónomos / professionals (individual) | Yes -- when paying other professionals for services |
| Public administration | Yes |
| Comunidades de propietarios (if paying professionals) | Yes |
| Individuals (not in economic activity) paying professionals | NO -- private individuals do not withhold |
| Foreign entities without permanent establishment in Spain | Generally NO (unless PE exists) |
2.2 Payments Subject to Withholding
| Payment Type | Withholding? | Rate |
|---|---|---|
| Invoice from professional autónomo (abogado, consultor, diseñador, etc.) | Yes | 15% (or 7% if new) |
| Invoice from SL/SA (company) | NO -- companies do not have retenciones on services (they pay Impuesto de Sociedades) | |
| Invoice for goods (not services) | NO | |
| Invoice from agricultural module regime | Yes | 2% (or 1%) |
| Board member fees (administrador) | Yes | 35% (or 19%) |
| Salary to employees | Yes | Variable IRPF rate per employee (calculated per tables) |
A professional's invoice includes:
Base imponible (fee): €1,000.00
IVA (21%): +€210.00
Retención IRPF (15%): -€150.00
───────────────────────────────────────────
Total a pagar: €1,060.00
The payer:
3.1 Conditions for 7% Rate
| Condition | Requirement |
|---|---|
| First activity | Professional has not been in an economic activity in the prior year |
| Time limit | Applies during the tax year of commencement + following 2 tax years (3 years total) |
| Communication | Professional must communicate in writing to the payer that they qualify for 7% |
| Verification | Payer is entitled to rely on the professional's written communication |
The professional must provide a signed document (comunicación) stating:
If no communication is received, the payer must apply 15%.
4.1 Form Structure
| Section | Content |
|---|---|
| Sección A | Identification (NIF, name, period) |
| Sección B | Rendimientos del trabajo (employee salaries) |
| Sección C | Rendimientos de actividades profesionales |
| Sección D | Premios (prizes) |
| Sección E | Ganancias patrimoniales (forest exploitation) |
| Sección F | Imputaciones de renta (certain income attributions) |
| Total | Sum of all retenciones to deposit |
4.2 Section C Detail (Professional Services)
| Field | Content |
|---|---|
| Number of recipients (perceptores) | Count of distinct professionals paid in the quarter |
| Base of withholdings (base de retenciones) | Total value of professional invoices (base imponible, not including IVA) |
| Retenciones (amounts withheld) | Total retenciones withheld (base × rate) |
| Ingresos a cuenta | Amounts paid on behalf where retención not possible (less common) |
4.3 Filing Method
| Method | Detail |
|---|---|
| Electronic (certificado digital) | Most common; mandatory for SLs and larger entities |
| Electronic (Cl@ve PIN) | Available for autónomos and individuals |
| Paper | Only for specific cases (pre-printed forms) |
| Negative declaration | Must file even if no payments made (declaración negativa) if registered as retenedor |
4.4 Payment
| Method | Detail |
|---|---|
| Direct debit (domiciliación) | Must file by 15th of month (5 days before deadline) |
| NRC (electronic bank payment) | Available up to last day |
| Bank in person | With payment letter from AEAT |
Modelo 190 is the annual informative declaration summarizing ALL withholdings declared via Modelo 111 during the year. It provides recipient-by-recipient detail.
5.2 Content per Recipient
| Field | Detail |
|---|---|
| NIF of recipient | Professional's tax ID |
| Name | Full name or company name |
| Province code | Province of recipient |
| Clave (type code) | G = professional activities; A = employment; etc. |
| Total payments (percepciones) | Total base of invoices in the year |
| Total retenciones | Total withholding for the year |
5.3 Filing
| Item | Detail |
|---|---|
| Deadline | 1 -- 31 January of the following year |
| Method | Electronic (mandatory for >15 recipients or SL/SA) |
| Penalty for late filing | €20 per recipient record (minimum €300, maximum €20,000) |
Modelo 130 is the professional's own quarterly estimated tax payment. The professional reports:
6.3 Credit Mechanism
| Step | Detail |
|---|---|
| 1 | Payer withholds 15% and deposits via Modelo 111 |
| 2 | Professional claims withheld amounts as credit in annual IRPF return (Modelo 100) |
| 3 | If quarterly Modelo 130 payments + retenciones withheld > final IRPF liability → refund |
7.1 Obligation
| Field | Content |
|---|---|
| Payer details | Name, NIF, address |
| Recipient details | Name, NIF |
| Tax year | Year covered |
| Total payments | Sum of base amounts paid |
| Total retenciones | Sum of amounts withheld |
| Breakdown | By type if applicable |
The professional uses the certificado to:
8.5 Late Filing Penalties
| Situation | Penalty |
|---|---|
| Filed late, no AEAT notification | 1% surcharge + 1% per month (up to 12 months); 15%+ after 12 months |
| Filed after AEAT notification (requerimiento) | 5%/10%/15%/20% depending on delay |
| Omission of withholding | 150% of amount not withheld (sanción grave) |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an asesor fiscal, gestor administrativo, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Modelo 130 is the professional's own quarterly estimated tax payment. The professional reports: - Gross income from activities (accumulated in the year) - Deductible expenses (accumulated) - Net income × 20% = tax due - Less: retenciones already withheld by clients (from Modelo 111) - Less: prior quarters' Modelo 130…
Other Spain computations in the OpenAccountants Tax Library.
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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