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The Spanish Tax Agency (Agencia Tributaria) website has all the official forms related to payroll tax obligations. The main forms are:

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   •ÌýÌýÌýÌý Form 111: payroll withholdings (resident taxpayers)

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   •ÌýÌýÌýÌý Form 216: payroll withholdings (non-resident taxpayers)

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   •ÌýÌýÌýÌý Form 190: annual summary of payroll remunerations and refunds

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   •ÌýÌýÌýÌý Form 296: annual summary of payroll remunerations and refunds (non-resident taxpayers)

In Spain, employers are obliged to file Form 111 to declare salaries and pay withholding applied to their employees with tax residence in Spain. The withholding must be applied according to the current Personal Income Tax (IRPF) regulations.

The deadline for filing Form 111 is generally on a quarterly basis and will depend on the method of payment. This may be by direct debit, which must be made within the following 15 days, or by payment into account, obtaining the NRC (complete reference number), which is the code generated by the bank as proof to identify a tax payment, and which must be made within 20 days following the end of each calendar quarter.

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