Skip to content
Back to index
V5316-16 15 December 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · modelo 111

Form 111 filing not required if no income subject to withholding has been paid

A technical architect inquired whether they must submit Form 111 for withholdings even if they have no invoices containing IRPF withholdings. The DGT ruled that there is no obligation to submit a nil return if no income subject to withholding has been paid during the period.

The question raised

If no invoices with IRPF withholding are received in the following quarters, the question is whether Form 111 must be submitted even if this obligation is not listed in the tax obligations section.

The DGT's ruling

The submission of a nil return for Form 111 is not appropriate when no income subject to withholding and payment on account has been satisfied during the reporting period. The obligation to submit a nil self-assessment only arises when income subject to withholding has been satisfied but no withholding has been applied due to its amount.

Book your free first meeting