Modelo 117: withholdings and payments on account on income from IIC (investment funds)
Modelo 117: withholdings and payments on account on income from IIC (investment funds) is filed with Agencia Tributaria. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €19.
Periodic self-assessment return for withholdings and payments on account on capital gains arising from the redemption and transfer of shares or units in IIC (collective investment schemes: investment funds and SICAVs): RIRPF arts. 96-100 plus RIS arts. 60-66 plus Orden HAC/2376/2007. Rate of 19 % on the positive capital gain (art. 101 LIRPF / art. 128 LIS). Who must withhold: IIC management companies, distributors, depositaries and brokers. Filed monthly (turnover over 6M €) or quarterly, on days 1-20 of the following month. Annual summary: modelo 187.
- Estimated total cost
- from €19
- Managora's fee
- €22.99 (21% VAT incl.)
- Tasa (official government fee)
- No tasa payable
- Processing time
- Monthly (turnover over 6M €) or quarterly, on days 1-20 of the following month (Orden HAC/2376/2007).
- Where it is filed
- Agencia Tributaria ↗
- What you receive
- Application
Cost breakdown: Our fee 19 €, no tasa (official fee). On top of that, the 19 % withholdings on the gains from IIC redemptions that result from your return (variable)..
Modelo 117: withholdings and payments on account on income from IIC (investment funds): how is it filed?
- 1Answer the questions in the chat (around 10 minutes).
- 2We calculate the withholding = 19 % x the base (the positive gain).
- 3Payment of 19 €.
- 4Sign the mandate from your mobile.
- 5We file the modelo 117 online with the AEAT (Spanish Tax Agency).
Which documents do you need?
- •List of the period's transactions with ISIN, date, gain and recipient.
- •Calculation of the capital gain using the FIFO method (art. 37 LIRPF).
- •Withholding certificates for each recipient (art. 108 RIRPF).
Legal basis and things to bear in mind
- Legal framework: RIRPF arts. 96-100 plus RIS arts. 60-66 plus Orden HAC/2376/2007.
- Rate of 19 % on the positive capital gain.
- Annual summary: modelo 187 (IIC information return), filed in January of the following year.
- Related returns: modelo_123 (investment income), modelo_193 (annual summary).
Modelo 117: withholdings and payments on account on income from IIC (investment funds): frequently asked questions
Modelo 117: withholdings and payments on account on income from IIC (investment funds): how much does it cost?
The estimated total cost (our fee + official tasas and taxes) is from €19: Our fee 19 €, no tasa (official fee). On top of that, the 19 % withholdings on the gains from IIC redemptions that result from your return (variable).. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.
Modelo 117: withholdings and payments on account on income from IIC (investment funds): how long does it take?
Monthly (turnover over 6M €) or quarterly, on days 1-20 of the following month (Orden HAC/2376/2007).
Modelo 117: withholdings and payments on account on income from IIC (investment funds): which documents do I need?
You need to have to hand: List of the period's transactions with ISIN, date, gain and recipient., Calculation of the capital gain using the FIFO method (art. 37 LIRPF)., Withholding certificates for each recipient (art. 108 RIRPF).. You do not upload them here: we collect the details through the guided chat.
Who files the procedure?
Managora files it in your name with Agencia Tributaria. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.
Can it be done online?
Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.
Related procedures
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (deregistration as a self-employed worker)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria ↗.
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