Modelo 111: withholdings you take
Modelo 111 covers withholdings on employees and on professionals. It is not the payment on account of your own income tax: on direct estimation, that is modelo 130.
What goes into the calculation
It includes withholdings you take. If you have employees, payrolls of those who are active feed modelo 111. On the employee record, contract type is informational and does not change the calculation. Gross pay and the withholding percent do.
- Payrolls of active employees feed modelo 111.
- Contract type does not change the calculation.
- Gross pay and the withholding percent do.
What Factura Fácil does
The app calculates modelo 111 when it fits your profile and puts it on the tax calendar. It does not file the form. You or your gestoría submit it on the Tax Agency site. The annual summary is modelo 190. A payslip you receive as someone else’s employee is not this modelo 111.
Common questions
Does contract type change modelo 111?
In the app, no. Contract type is informational. The calculation uses gross pay and the withholding percent.
Does the withholding on my own invoices go on modelo 111?
Withholding taken on your activity income reduces modelo 130. Modelo 111 is for withholdings you take on employees and professionals.
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.