Form 145 is a form that workers must submit to their company to communicate their personal and family situation, which is used to calculate the Personal Income Tax (IRPF) withholding rate. Correct completion is crucial to ensure that the worker does not pay more taxes than necessary during the tax year.
Who must file Form 145?
- Workers who start a new job: When starting to work in a new company, form 145 must be filed.
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Workers with changes in their personal or family situation: This includes events such as:
- Marriage or separation.
- Birth or adoption of children.
- Change in cohabitation (for example, a child who becomes independent).
- Changes in dependents.
- Workers who have income from several sources: If a worker has more than one job, they must report all their income for proper withholding.
Who has to fill out Form 145, and when?
- You must fill out Form 145 when you start working for a company or when there is a change in your personal or family circumstances that you had previously reported at the beginning of each tax year.
- However, many companies will ask their employees to fill in the form at the end of the year to identify any changes that may involve a difference in the IRPF withholding applied to their salary.
When must Form 145 be filed?
- At the beginning of the employment relationship: It must be presented at the time of hiring.
- With changes in personal situation: It is recommended to do so immediately after any relevant changes.
- Annually or when requested by the company: Some companies may require annual data updating.
What information is included in Form 145?
Form 145 includes several key sections:
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Personal data:
- Full name.
- NIF (Tax Identification Number).
- Tax domicile.
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Marital status:
- Marital status (single, married, widowed, etc.).
- Number of children and/or dependents.
- Information about disabilities, which may affect retention.
- Other income: Information about other jobs or income that is received.
- Prior withholdings: If applicable, information about withholdings applied to previous jobs may be included.
How is Form 145 filed?
- Physical format: Workers can download the form from the Tax Agency's website, fill it out and deliver it to their human resources or administration department.
- Electronic format: If you have a digital certificate, it can be submitted electronically through the Tax Agency's Electronic Office.
What happens if Form 145 is not filed?
If a worker does not file Form 145:
- The company will apply the standard withholding rate, which is higher (usually 15% or more), which can lead to overpayment of taxes throughout the year.
- This could result in lower monthly liquidity and, at the end of the year, a potential tax refund, but without the benefit of having a higher income during the year.
How does the personal situation affect the calculation of withholdings?
- Number of children or dependents: The more dependents the worker has, the lower the applicable withholding rate, which means they will pay less on their paycheck.
- Marital status: Married workers may be entitled to lower withholding if both spouses have income.
- Disability: If the worker or their dependents have a degree of disability, this can further decrease the type of withholding.
Where can I obtain Form 145?
Form 145 is available on the Tax Agency's website:
- Tax Agency
- In the "Forms and forms" section, you can search for and download form 145.
Is there a specific deadline for filing the form?
There is no specific deadline, but it is recommended to submit it:
- Immediately at the start of employment or after any change in personal or family situation to ensure that the withholding is applied correctly from the first salary.
Can Form 145 be modified once it has been filed?
Yes, the worker can file a new form 145 at any time when there are changes in their personal or family situation. This ensures that the withholding rate is kept up to date and that the worker does not pay more tax than necessary.
What happens if there are errors on Form 145?
- Errors in personal data: If there are errors in the name, NIF, or address, it is important to correct them as soon as possible.
- Errors in the family situation: If dependents or the family situation have been incorrectly reported, this can lead to an improper adjustment in withholding. It is advisable to correct it as soon as possible to avoid surprises in the personal income tax settlement.
What happens if the worker changes jobs during the year?
If a worker changes jobs:
- You should file a new Form 145 at your new job to ensure the correct withholding rate is applied.
- It's a good idea to also tell your former employer about the change, especially if you were applying low withholding, to avoid unexpected adjustments to your tax return.
Detailed Breakdown of Form 145
Part 1: Recipient Data
Enter your personal details, such as your full name, NIF (Tax Identification Number), date of birth, and tax address. This data is essential to identify the worker.
Part 2: Family Situation
In this section, you select the option that best suits your personal and family situation, as this will directly affect the amount your employer withholds from your salary:
- Option 1: If you do not have children and your spouse has an income of more than €1,500 per year.
- Option 2: If you do not have children but your spouse has no income or it is less than €1,500 per year.
- Option 3: If you have children or an ascendant in your care.
Part 3: Children and Other Descendants
Add information about the children or descendants who are in your care, such as their identification number and date of birth. If your child has a disability, you should also indicate this.
Part 4: Dependent Ascendants
If you have ascendants (parents, grandparents) in your care and live with you or depend on you financially, you will write it down in this section. You should also indicate if any of them have a disability.
Part 5: Special Situations
In this section you can indicate if you meet any special situation, such as being disabled, a victim of gender violence or terrorism, among others. These circumstances can also influence the withholding of personal income tax.
Part 6: Signature and Date
Finally, after you have filled out the entire form, you must sign and date. The company, which will be the payer, will also sign to validate the document.
Still have doubts about how to fill it?