Modelo 123: withholdings and payments on account for capital mobiliario
Use this to pay Hacienda the withholdings on dividends, loan interest and other capital mobiliario income you've paid. If you're a company or an autónomo who has withheld, you must file this model.
What GovEasy does
- Prepares your case file and documentation
- Detects frequent errors before submission
- Saves your progress and reminds you of deadlines
What the agency does
AEAT
- Receives and reviews your application
- Issues the resolution or official document
Guía completa
What you need to have to hand
- Cl@ve, certificado digital o DNIe to sign.
- NIF and censal data of the declarant (razón social, domicilio fiscal).
- List of payees: NIF, name, gross amounts and the withholding rate applied for each income.
- Breakdown by keys for Modelo 123 (dividends, loan interest, etc.) with bases and withholdings for the period.
- IBAN if you will domicile or NRC if you will pay immediately.
- Documentation for non-residents if you apply a treaty (valid certificate of residence).
Documentation
- Certificado digital/DNIe/Cl@ve.
- Record of capital mobiliario payments for the period (invoices, loan agreements, dividend allocation minutes).
- Table with bases and withholdings grouped by key.
- Justificante of presentation if you submit a complementaria.
- Bank details for payment.
Step by step
- Go to the AEAT Sede on the Modelo 123 page and choose “Presentación ejercicio actual”.
- Identify yourself and select ejercicio and period (monthly/quarterly). Mark complementaria if correcting another and enter the justificante.
- Fill in: number of payees, bases by key and withholdings. Check the result makes sense (no weird bases or rates).
- Choose payment method: direct debit (until day 15), NRC via the payment gateway, or charge to account if your bank is a collaborator.
- Sign and send. Download the PDF with CSV and keep it with your accounting. If it’s zero, still sign and store it.
Tips that save time
- Prepare an Excel with keys, bases and rates so you don’t type blind into the form.
- If you’re usually tight on time, domicile before the 15th and forget the last-minute NRC hassle.
- Check your censal situation (036/037) to confirm if you’re monthly or quarterly and avoid deadline shocks.
- If you pay non-residents, have the certificate of residence ready; it avoids rate headaches.
- Put Modelo 193 in your calendar for January so you’re not rushing the annual summary.
Common mistakes that can derail the procedure
- Mixing up models: filing 111 or 115 instead of 123. They’re not the same.
- Missing the day 15 thinking you can still domicile until the 20th: then you’ll need NRC and panic.
- Applying the wrong rate (19% except exceptions) so withholdings don’t match the bases.
- Forgetting the complementaria when you made a mistake: paying more or less doesn’t always fix it.
- Not filing Modelo 193 in January: AEAT cross-checks it with your 123s and it shows up instantly.
- Browser issues with blockers: the payment gateway and the justificante need pop-ups enabled.
- 1.Go to the official Modelo 123 page: https://sede.agenciatributaria.gob.es/Sede/retenciones-ingresos-cuenta/modelo-123.html and click “Presentación ejercicio actual”.
- 2.Identify yourself with Cl@ve, certificado digital or DNIe and select the ejercicio and the period (monthly or quarterly depending on your case).
- 3.Mark if it is a complementary return and enter the previous justificante number if you're correcting another filing.
- 4.Fill in the boxes: number of payees, income keys, bases for withholding and amounts withheld. Check the amount to pay balances.
- 5.Choose payment method: direct debit (only up to day 15 of the deadline), NRC at the time (payment gateway) or charge to account if your bank is collaborating.
- 6.Sign and send. Download the PDF with the justificante (CSV) and store it with your accounting records.
- 7.If you go to an office, book a cita previa and bring the full list of payees; they can help you file there, but the presentation is electronic as well.
- Certificado digital, DNIe o Cl@ve activa (para firmar y enviar)
- NIF del declarante y datos censales (razón social/Name, domicilio fiscal)
- List of payees (perceptores): NIF, name/razón social, gross amount paid and the withholding rate applied (typical: 19%)
- Breakdown by keys for Modelo 123 (type of income: dividends, interest, etc.) with bases and withholdings for the period
- IBAN if you will domicile the payment or card/collaborating bank details to generate NRC
- Receipt (justificante) of the previous Modelo 123 if you're submitting a complementary (number of justificante)
- Certificates of residence or exemption if you apply a tax treaty for non-residents (IRNR)
Strict deadlines: 1-20
Monthly: from the 1st to the 20th of the following month. Quarterly: 1-20 of April, July, October and January. If the 20th is a holiday/weekend, it moves to the next working day. Direct debit closes on day 15.
Delays = surcharges
If you miss the deadline without a prior requirement: surcharge of 1% for each full month of delay; after 12 months, 15% plus interest. Also possible fines if you don't file at all.
Don't confuse it with Modelo 193
Modelo 123 is for monthly/quarterly payments. In January you also file the annual informative summary Modelo 193 for the same incomes.
Online filing is mandatory
Companies and most obliged parties must file online. Offices only assist and require cita previa.
Withholding rates
The general rate on dividends/interest is usually 19% in IRPF. Watch out for non-residents and tax treaties: different rates can apply if properly documented.
¿Qué necesito para completar Modelo 123 (Retenciones Capital) sin que me lo rechacen?
Modelo 123 (Retenciones Capital) tiene una tasa oficial variable 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, el formulario tiene 6 pasos y la sesión de la sede caduca antes de terminar si se interrumpe. GovEasy prepara el expediente completo y comprueba los datos antes de tocar la sede, y si no tienes la identificación digital o la cita, un gestor colegiado del marketplace la gestiona y lo presenta por ti.
- Cl@ve activa (PIN o permanente)
- GovEasy (extensión + gestor colegiado)
Am I monthly or quarterly with Modelo 123?
Most people are quarterly. You're monthly if you're a large company or in other specific monthly cases. If unsure, check your censal situation (Modelo 036/037) and how you file Modelo 111: it usually matches.
What withholding rate do I apply to dividends and interest?
In IRPF the general rate is 19%. For non-residents it can vary due to treaties or IRNR rules. If you apply a reduced rate, keep the payee's certificate of residence.
Can I domicile the payment for Modelo 123?
Yes, but only up to the 15th of the deadline. From the 16th to the 20th you'll need an NRC or an immediate charge if your bank is a collaborator.
Can I be fined for not filing Modelo 123?
Yes. Besides surcharges for late filing, the AEAT can impose fines for failing to file. And if you don't pay withholdings you've practised, it's a serious problem (interest and fines).
What if I haven't paid anything this quarter?
If you haven't made payments subject to withholding, there's no obligation to pay. Still, many companies file a zero return to leave a trail. If your census obliges you to file monthly/quarterly, check it.
How do I correct an error in a submitted Modelo 123?
Submit a complementary return by marking it in the form and stating the justificante of the original. If the error reduces the amount, consider a recurso/rectificación; not everything is fixed with a complementary.
Do I also have to file Modelo 193?
Yes. In January you file Modelo 193 with the annual detail of payees and amounts withheld during the previous calendar year. Don't leave it to the last day.
¿Qué es Modelo 123 (Retenciones Capital) y ante qué organismo se presenta?
Modelo 123 (Retenciones Capital) es un trámite gestionado por AEAT. Trámite oficial de 123 gestionado por AEAT. Incluye guía completa, requisitos y plazos reales según normativa vigente.
¿Cuánto cuesta realizar Modelo 123 (Retenciones Capital)?
El coste de Modelo 123 (Retenciones Capital) es Variable. Verifica importes actualizados en la sede de AEAT antes de presentarlo.
¿Cuánto tarda Modelo 123 (Retenciones Capital)?
El tiempo estimado para Modelo 123 (Retenciones Capital) es 1–4 semanas. Puede variar según la carga del organismo AEAT y la complejidad del expediente.
¿Qué sistema de identificación necesito para Modelo 123 (Retenciones Capital)?
Para Modelo 123 (Retenciones Capital) el usuario requiere Cl@ve (PIN o permanente). Si no dispones del medio exigido, valora alternativas presenciales o apoderamiento.
¿Modelo 123 (Retenciones Capital) necesita cita previa?
Sí, Modelo 123 (Retenciones Capital) normalmente requiere cita previa en AEAT. Reserva con antelación porque la disponibilidad suele ser limitada.
¿Quién está obligado a presentar Modelo 123 (Retenciones Capital)?
Están obligadas a presentar Modelo 123 (Retenciones Capital) 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 123 (Retenciones Capital) fuera de plazo?
Presentar Modelo 123 (Retenciones Capital) 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 123 (Retenciones Capital)?
Los plazos oficiales de Modelo 123 (Retenciones Capital) 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 123 (Retenciones Capital) sin que me lo rechacen?
Para completar Modelo 123 (Retenciones Capital) necesitas Cl@ve activa. GovEasy prepara el expediente y un gestor colegiado lo presenta por ti. Modelo 123 (Retenciones Capital) tiene una tasa oficial variable 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, el formulario tiene 6 pasos y la sesión de la sede caduca antes de terminar si se interrumpe. GovEasy prepara el expediente completo y comprueba los datos antes de tocar la sede, y si no tienes la identificación digital o la cita, un gestor colegiado del marketplace la gestiona y lo presenta por ti.
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Your next step
1.Go to the official Modelo 123 page: https://sede.agenciatributaria.gob.es/Sede/retenciones-ingresos-cuenta/modelo-123.html and click “Presentación ejercicio actual”.
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