Jan 5, 2026 1 min read

Spain: Modelo 111 Quarterly Withholding Return. January Filing Window Applies (Q4 2025)

AEAT instructions state Modelo 111 is filed quarterly during the first 20 calendar days of January for the prior quarter’s withholdings

Effective Date

Impact

  • Deadline for remitting and reporting applicable employment withholdings for Q4 2025.

Payroll action

Agencia Tributaria

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