Withholding when you pay another professional
One thing is the withholding your clients apply on your invoices. Another is the withholding you apply when you pay a professional.
Modelo 111 and modelo 190 come from what you pay
When you pay another professional, the income-tax rule can require you to withhold and pay that amount over. The quarterly form is modelo 111 and the year’s summary is modelo 190. That withholding is not the one printed on the invoices you issue to your clients.
- You pay a professional: you may have to withhold.
- Quarterly: modelo 111. Annual: modelo 190.
- It is not the withholding on the invoices you issue.
Calculating modelo 111 is not filing it
Factura Fácil calculates modelo 111 when that case fits the profile. It does not file modelo 111 or modelo 190. You or your gestoría send it on the Tax Agency site.
Common questions
Does the withholding on my invoices already cover modelo 111?
No. Withholding on invoices you issue is what clients apply to you. Modelo 111 in this article is the withholding you apply when you pay another professional.
Does the app file modelo 111?
No. It calculates it if it fits the profile. Filing it is on the Tax Agency site, by you or by your gestoría.
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.