Form 111 and Form 190 (Withholdings and payments on account. Income from work and economic activities, premiums).

Forms 111 and 190 are closely related, since both are a summary of personal income tax withholdings to be filed on a quarterly or annual basis, respectively.

Form 111

In Spain, the freelancers and employers are obliged to file Form 111 where they declare and pay the withholdings applied to employees and freelance professionals with tax residence in Spain.

These withholdings must be apply according to the current Personal Income Tax (IRPF) regulations in the following cases:

  • Income from work: pay slips, settlements, etc.
  • Income from certain economic activities:
    • Professional activities, for example, to an advisor or consultant
    • Agricultural and livestock farming activities
    • Forestry activities
    • Business activities in objective estimation. (Activities in modules that are obliged to withhold 1%)
    • Intellectual, industrial and mining property.
  • Prizes for participation in games, competitions, raffles
  • Capital gains from forestry exploitation in public forests
  • Cessions of images art, 92 LIS.

The deadline for filing Form 111 will depend on the method of payment. This may be by direct debit, which must be made within the following 15 days, or by payment into account, obtaining the NRC (complete reference number), which is the code generated by the bank as proof to identify a tax payment, and which must be made within 20 days following the end of each calendar quarter. In the case of large companies, the form is submit monthly.

  • First quarter: From 1 to 20 April, both inclusive
  • Second term: From 1 to 20 July, both inclusive
  • Third quarter: From 1 to 20 October, both inclusive
  • Fourth quarter: From 1 to 20 January, both inclusive.

If the deadline falls on a Saturday, Sunday or public holiday, the deadline will be the following working day.

Form 190

At the end of the year, coinciding with the fourth quarter, Form 190 is filed. This is an annual informative summary of all withholdings for the year. This summary details all the tax data of the recipients and includes details of the income mentioned above, even:

  • if it has not been effectively subject to withholding or payment on account due to its amount,
  • as well as in those cases in which the application of the rules established for this purpose in the regulations in force would have determined the application of a withholding or payment on account rate equal to zero.

Inmaculada Pessini

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