Modelo 111 (Spanish Income-Tax Withholdings)

Modelo 111 is Spain's quarterly return for IRPF withholdings. The club files it when it pays: salaries to employees (withholding per IRPF tables), invoices to self-employed professionals without a specific professional group (15% withholding, or 7% in defined cases), artistic or sports activity income, prizes subject to withholding. Quarterly filing, within the first 20 days of the following month.

Complemented by Modelo 190, the annual summary of all withholdings (filed in January of the following year). Without an up-to-date Modelo 111, the club can't deduct those payments as expenses in IS and the freelancers can't credit the withholdings.

Applies when the club has employees or pays freelancers for services (self-employed coaches, physios, accountants, lawyers, etc.). Every invoice received with 15% withholding (or new 7%) generates the obligation that quarter. If the club pays no withholding-subject income, no filing.

• Not withholding on a self-employed coach: the club is the withholder by law; failing is sanctionable and shifts the problem to the freelancer.
• Forgetting the annual Modelo 190: quarterly 111 must close with January's 190.
• Applying the wrong rate: nuances depend on service type and freelancer seniority.
• Not filing 'zero' Modelo 111 in quarters without withholdings: in many cases a negative return is still required.

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Long-form guides and product pages where we cover this topic in depth:

• Sports-club taxation: VAT, IS and member fees (2026)

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