Modelo 111: calculate, review and download the official file.
Cofactu aggregates withholdings from payroll and received professional invoices, then generates the official file. You or your adviser review and upload it through the AEAT website.
Official BOE file signed and submitted · Confirmation CSV stored in the audit log
Frequency
Quarterly (monthly for large companies)
Quarterly: 1-20 April/July/October + 1-30 January. Monthly: 1-20 of the following month
AEAT method
Fichero AEAT BOE
Cofactu generates the official BOE file, signs it with your FNMT certificate, and submits it. You get a confirmation CSV.
Time with Cofactu
≈ 30 seconds
vs. 5-10 min downloading and uploading manually to the AEAT portal.
Who has to file Modelo 111?
- Companies and self-employed who pay payroll to employees
- Anyone who pays invoices to professionals with IRPF withholding (15%, 7%, etc.)
- Anyone who pays out income subject to withholding (prizes, dividends, etc.)
- Monthly filing mandatory if transaction volume > €6,010,121.04 in the previous fiscal year
The main boxes of Modelo 111
Cofactu fills them in automatically from your invoices, expenses, payroll, or rental income. It shows them in an editable preview before filing — you never submit without reviewing.
| Box | Name | What it covers |
|---|---|---|
| 01 | Employment income — number of recipients | Total number of employees you withheld from during the period. Cofactu aggregates this from the Payroll module. |
| 02 | Employment income — withholding base | Sum of the withholding bases (gross amount of payroll subject to withholding) for the period. |
| 03 | Employment income — withholding amount | Sum of the IRPF withholdings applied to your employees during the period. |
| 04-06 | Employment income in kind | Recipients, value of in-kind benefits (health insurance, company car, vouchers) and payments on account. Cofactu leaves them at zero: fill them in on the AEAT site if you have any. |
| 07-09 | Economic activities (professionals) | Number of professionals, base, and withholding amount for received invoices with withholding (15% general, 7% new professionals). Cofactu aggregates this from expenses with withholding. |
| 10-12 | Economic activities in kind | In-kind payments to professionals and their payments on account. Rare for SMEs; filled in on the AEAT site. |
| 13-18 | Prizes subject to withholding | Prizes from games, contests and raffles, in cash (13-15) or in kind (16-18). Boxes are optional depending on the activity. |
| 19-24 | Forestry gains | Capital gains from forestry use of public woodland, in cash (19-21) or in kind (22-24). Applies only to specific sectors. |
| 25-27 | Image rights assignment | Consideration for image rights assignment (athletes, artists) and payments on account. Boxes are optional depending on the activity. |
| 28-30 | Settlement | 28: sum of withholdings and payments on account. 29: result of previous returns (supplementary only). 30: amount payable. |
What Cofactu covers today for this model
Covered
- Employment income (boxes 01-03) from Cofactu's Payroll module
- Economic activities / professionals (boxes 07-09) from received expenses with withholding
- Automatic reconciliation of payroll + received invoices with withholding
- Quarterly and monthly periodicity (large companies)
- Detection of withholdings for new professionals (7% first 3 years) vs. general (15%)
Not yet covered
- In-kind benefits (boxes 04-06 and 10-12) — the file leaves them at zero; fill them in on the AEAT site
- Prizes and winnings (boxes 13-18) — a very edge-case scenario
- Forestry gains (boxes 19-24)
- Image rights assignment (boxes 25-27)
We expand coverage sprint by sprint. If a specific case is blocking you, write to us at hola@cofactu.com.
Common errors when filing this model
Cofactu validates these cases before submission and explains them with human-readable feedback before generating the file. If AEAT rejects it, we tell you exactly which box to check.
- 1xxx — Expired certificate or no AEAT permissions to file 111
- 4001 — Invalid recipient NIF or not found in the census
- 4002 — Inconsistent amounts (e.g. withholding > base, or base 0 with a positive withholding)
- 5xxx — Incorrect BOE file format (alignment, encoding)
- Payroll reconciliation — box 02's base must match the sum of withholding bases from the period's payroll
If you file Modelo 111, you probably also file
Models that typically go together for tax purposes — Cofactu aggregates the data between them automatically.
Modelo 190
IRPF annual summary
See guide
Modelo 130
IRPF installment payment
See guide
Modelo 115
Rental withholdings
See guide
See the full summary of the 7 AEAT models Cofactu covers.
Frequently asked questions
Does Cofactu file it directly, or just download the file?
What happens if the AEAT rejects my 111?
Do I need a digital certificate?
How does it reconcile with my payroll?
What about professionals with 7% withholding (new)?
When is monthly filing mandatory, and when is it quarterly?
What about Modelo 190 (annual summary)?
File your Modelo 111 from Cofactu
The Free plan includes full VeriFactu invoicing. To file with AEAT from the app you need the Pro plan or higher. No lock-in.