Modelo 101 (Retenciones IRPF): presentación e ingreso online
To pay the IRPF withholdings you applied (payroll, professionals, prizes). If you withhold tax from someone, you must file on time and pay what you withheld.
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AEAT
- Receives and reviews your application
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Guía completa
What you need on hand
- NIF of the declarant and access with Cl@ve, certificado digital or DNIe.
- The ejercicio and periodo to file (monthly or quarterly, depending on your census).
- The breakdown of bases and amounts withheld by concept (trabajo, profesionales, premios…).
- Bank account for debit or the data to generate the NRC at your bank.
- If you are correcting: the justificante number of the previous filing.
Documentation
- Payslip details with withholding bases and withholdings applied.
- List of professionals you withheld from (with their amounts for the period).
- Any prize or income subject to withholding that you paid.
- Up‑to‑date census status (Modelo 036/037) so the model and period are enabled.
Step by step
- Go to the Sede: https://sede.agenciatributaria.gob.es/Sede/Renta/pagos-fraccionados/modelo-101.html and click Presentación.
- Identify yourself with Cl@ve or certificado. If you don't see 101, check your census: you probably must use Modelo 111.
- Select ejercicio and periodo. Tick the keys that apply (trabajo, profesionales, premios…).
- Enter the bases and withholdings for the period. Verify the quota calculation.
- Pay: use the Sede pasarela (direct debit/card) or generate an NRC in your bank with modelo, ejercicio, periodo and the exact amount.
- Return to the form, enter the NRC, sign and submit. Download the receipt (CSV) and the PDF.
Time‑saving tips
- Keep an Excel ready with totals by key. Copy‑paste the totals and you're done.
- If the payment gateway fails, pay at your bank, get the NRC and file with that code.
- File nil if there were no withholdings. You avoid requerimientos and it keeps Modelo 190 tidy in January.
- Watch the deadlines: 1–20 (monthly or quarterly). Don't leave it to the last minute at 23:55.
Common mistakes to avoid
- Filing late: automatic surcharge and possible fine if Hacienda issues a requerimiento.
- Wrong model: the normal form for periodic withholdings is Modelo 111; if 101 doesn't appear, don't force it.
- Badly generated NRC: if you mistype modelo/periodo/amount, that NRC is invalid and you'll waste time with the bank.
- Not marking the return as complementaria when you correct: you may duplicate the payment and then have to request a refund.
- Using browsers with pop‑ups blocked: the payment gateway won't open and you can't pay. Enable them or use Chrome.
- 1.Go to the AEAT Sede: https://sede.agenciatributaria.gob.es/Sede/Renta/pagos-fraccionados/modelo-101.html and click on Presentación del modelo 101.
- 2.Identify yourself with Cl@ve, certificado digital or DNIe.
- 3.Fill in ejercicio and periodo (monthly 01–12 or quarterly 1T, 2T, 3T, 4T) and select the rent keys you withheld (trabajo, profesionales, premios…).
- 4.Enter, for each key, the bases and the withholdings applied. Check the calculated quota to pay.
- 5.Pay: generate an NRC in your online bank (entering Modelo 101, ejercicio, periodo and exact amount) or use the Sede payment gateway; then enter the NRC.
- 6.Sign and submit. Download the receipt with CSV and the filed PDF. Keep both to reconcile with the annual summary (Modelo 190).
- NIF of the company/self‑employed person required to withhold (and correct census registration in AEAT)
- Certificado digital, DNIe or Cl@ve (advanced level) to sign on the Sede
- Breakdown by concepts: bases and amounts withheld in the period (employment, professionals, prizes, etc.)
- Tax year and settlement period you are filing (monthly or quarterly according to your census)
- Bank account for direct debit or data to generate NRC (if you pay immediately)
- Previous receipt if you file a complementary return (justificante number of the prior declaration)
Deadlines and penalties
If you're quarterly: 1–20 of April, July, October and January. If you're monthly (big companies): 1–20 of the following month. Filing late triggers surcharges (1% per full month up to 12; 15% + interest if over 12 months) and possible fines if Hacienda issues a requerimiento. Withholdings and payments on account are rarely allowed to be deferred.
Make sure it's the correct model
For regular withholdings the normal form is Modelo 111 and its annual summary Modelo 190. If Modelo 101 doesn't appear in the Sede, it means your census doesn't enable it. Check your census with Modelo 036/037.
NRC and browser hiccups
The payment gateway sometimes blocks pop‑ups. If it misbehaves, use Chrome and enable pop‑ups. If it doesn't give you an NRC, pay from your bank with the exact data (modelo, ejercicio, periodo and amount) and come back to the Sede to file with that NRC.
¿Qué necesito para completar Modelo 101 (Retenciones IRPF) sin que me lo rechacen?
Modelo 101 (Retenciones IRPF) es gratuito en AEAT y se puede presentar por cuenta propia. El punto que interrumpe el trámite es que hace falta Cl@ve activa, y si no está dada de alta el registro previo puede tardar días. Además, cualquier dato que no coincida con el registro obliga a repetir el proceso desde el principio. GovEasy prepara el expediente completo y comprueba los datos antes de tocar la sede, y si no tienes la identificación digital lista, un gestor colegiado del marketplace lo presenta por ti.
- Cl@ve activa (PIN o permanente)
- GovEasy (extensión + gestor colegiado)
Who must file Modelo 101?
Anyone who has applied withholdings/payments on account of IRPF in the period. In practice most use Modelo 111; Modelo 101 only appears in the Sede if your census allows it. If you don't see it, you probably must use Modelo 111.
Can I file zero if I didn't withhold anything?
Yes. You can file a nil return for a period with no withholdings. It avoids surprises and matches the annual summary (Modelo 190).
Can the payment for Modelo 101 be deferred or split?
Generally no. Debts from withholdings and payments on account are not deferrable. Only very exceptional cases are accepted, so don't rely on it.
I made a mistake in a figure. How do I fix it?
File a complementary declaration for the same tax year and period, marking the correct option and giving the justificante number of the previous filing. Declare only the difference.
How do I get the NRC to file?
From your online bank, using the declarant's data, Modelo 101, ejercicio, periodo and the exact amount. You can also pay on the Sede by card or direct debit and it will generate the NRC immediately.
How does this fit with the annual summary?
Periodic withholdings are summarised in Modelo 190 in January. What you declare in the 101/111 must match the 190 by keys and recipients.
¿Qué es Modelo 101 (Retenciones IRPF) y ante qué organismo se presenta?
Modelo 101 (Retenciones IRPF) es un trámite gestionado por AEAT. Documento de retenciones sobre rendimientos del trabajo y actividades económicas. Modelo oficial de la AEAT.
¿Cuánto cuesta realizar Modelo 101 (Retenciones IRPF)?
Modelo 101 (Retenciones IRPF) es gratuito. No se aplica ninguna tasa oficial al solicitante.
¿Cuánto tarda Modelo 101 (Retenciones IRPF)?
El tiempo estimado para Modelo 101 (Retenciones IRPF) es Inmediato. Puede variar según la carga del organismo AEAT y la complejidad del expediente.
¿Qué sistema de identificación necesito para Modelo 101 (Retenciones IRPF)?
Para Modelo 101 (Retenciones IRPF) el usuario requiere Cl@ve (PIN o permanente). Si no dispones del medio exigido, valora alternativas presenciales o apoderamiento.
¿Modelo 101 (Retenciones IRPF) necesita cita previa?
No, Modelo 101 (Retenciones IRPF) se puede iniciar sin cita previa. Puedes comenzar directamente por la sede electrónica o ventanilla correspondiente.
¿Quién está obligado a presentar Modelo 101 (Retenciones IRPF)?
Están obligadas a presentar Modelo 101 (Retenciones IRPF) las personas físicas o entidades que cumplan los umbrales y supuestos previstos por la AEAT. Conviene revisar cada año la normativa vigente publicada por la AEAT.
¿Puedo presentar Modelo 101 (Retenciones IRPF) fuera de plazo?
Presentar Modelo 101 (Retenciones IRPF) fuera de plazo puede conllevar recargos y, en su caso, intereses de demora y sanciones. Aun así, siempre es mejor presentarlo tarde que no presentarlo.
¿Dónde consulto los plazos oficiales de Modelo 101 (Retenciones IRPF)?
Los plazos oficiales de Modelo 101 (Retenciones IRPF) se publican en la sede electrónica de la AEAT y varían por ejercicio. Consulta el calendario del contribuyente de la AEAT para confirmar fechas exactas.
¿Qué necesito para completar Modelo 101 (Retenciones IRPF) sin que me lo rechacen?
Para completar Modelo 101 (Retenciones IRPF) necesitas Cl@ve activa. GovEasy prepara el expediente y un gestor colegiado lo presenta por ti. Modelo 101 (Retenciones IRPF) es gratuito en AEAT y se puede presentar por cuenta propia. El punto que interrumpe el trámite es que hace falta Cl@ve activa, y si no está dada de alta el registro previo puede tardar días. Además, cualquier dato que no coincida con el registro obliga a repetir el proceso desde el principio. GovEasy prepara el expediente completo y comprueba los datos antes de tocar la sede, y si no tienes la identificación digital lista, un gestor colegiado del marketplace lo presenta por ti.
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1.Go to the AEAT Sede: https://sede.agenciatributaria.gob.es/Sede/Renta/pagos-fraccionados/modelo-101.html and click on Presentación del modelo 101.
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