When modelo 111 is due
You file modelo 111 when you withhold: on payroll you pay, or on professional invoices you pay. A salary you receive from an employer is not your modelo 111.
Who files it
The form belongs to the withholder. If you pay wages and withhold, or you pay a professional invoice with withholding, that quarter’s modelo 111 is yours. A payslip you receive as another company’s employee is not reported on your modelo 111.
- Payroll you pay, with withholding.
- Professional invoices you pay, with withholding.
- A salary you receive is not your modelo 111.
The same quarterly calendar
The deadlines are 1 to 20 April, July and October, and 1 to 30 January for the fourth quarter. Factura Fácil calculates modelo 111 when it is on your profile. It can show you the figure. It does not file the form. The calendar reminder does not file it either.
Common questions
Does my employee payslip go on my modelo 111?
No. Modelo 111 is for withholdings you take when you pay payroll or professional invoices. A salary you receive from an employer is not that form.
Does the app file modelo 111?
No. It calculates it if the profile includes it, and it does not file it. Submission is on the Tax Agency site.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.