Modelo 111 (quarterly IRPF withholding return)

Modelo 111 is the quarterly return for IRPF (personal income tax) withholdings applied to employees' payroll, to professionals who issue invoices with withholding, and to other recipients. It is filed from 1 to 20 April, July and October, with the fourth quarter filed in January, and it involves paying the withheld amounts to the tax agency.

Only those who pay employees or professionals subject to withholding are required to file it, not every self-employed person.

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Modelo 390 (annual VAT summary)

Modelo 190 (annual withholding summary)

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