Withholdings (111, 115, 190, 180)

When you pay salaries, self-employed professionals or rent, the law requires you to withhold a portion as IRPF and pay it to the tax office on that person's behalf. Those payments are declared with the withholding models. Aikount prepares them from your real accounting, using the withholdings already recorded on your invoices and journal entries.

The four models#

Modelo 111 and its summary 190#

Modelo 111 pays in the IRPF withholdings you applied to:

• Employees on their payroll.
• Self-employed professionals who invoice you with withholding (for example, a -15% IRPF line on the invoice).

Modelo 190 is the informational annual summary of the 111: it gathers all the year's withholdings, person by person. Aikount reconciles it with the four 111 filings of the year.

Modelo 115 and its summary 180#

Modelo 115 pays in the IRPF withholding on the rent you pay for premises and property. Modelo 180 is its annual summary.

How Aikount prepares it#

• The IRPF withholdings on your sales and purchase invoices already travel in the journal entry (for example, account 4751 for withholdings applied). See VAT and IRPF.
• Aikount groups those withholdings by type (salaries and professionals for the 111, rent for the 115) and computes the amount to pay for the quarter.
• The annual summaries (190, 180) are built from the same data, so they reconcile with the quarterly filings.

Aikount prepares the model from the withholdings that exist in your accounting. If a payroll run or a withholding invoice isn't recorded, it won't appear: check everything is loaded before you file.

Before you file#

1. Check that all the quarter's payroll, professional invoices and rent are recorded.
2. Review the draft in the Taxes section.
3. File at the AEAT electronic office (you or your accountant).
4. Mark the model as filed.

Check the due dates in the Tax calendar. Aikount prepares the models; the filing is human.