Who files this?
Freelancers and businesses that pay employment income (payroll), professional fees with IRPF withholding, or certain capital income. Required if you pay invoices to other autónomos with withholding.
What does it declare?
Quarterly declaration of IRPF withholdings applied to third parties during the quarter. This is not your own tax — it is the withholding you deducted from payments to others and must remit to Hacienda.
When is it due?
Deadlines: 1–20 April (Q1), July (Q2), October (Q3), January next year (Q4).
In Autónomo Simple
The app does not manage Modelo 111 directly — it covers autónomos who pay others, not your own IRPF. If you withhold from other professionals, you will need to file it manually on the AEAT website.