Tax form 145 - Spain 🇪🇸

The Modelo 145 form is a Tax Agency form dedicated to personal income tax (IRPF) through 
which taxpayers inform their payers (usually their employers) about their tax and family status.
This information then defines the income tax withholding percentage applied to their wages.

What is the Modelo 145 form used for?

  • It serves as the basis for calculating the personal income tax withholding 
    applied to your wages each month. 
  • It is an essential document for filing your income tax return. 
  • It has a significant impact on your net salary. 
  • Your family circumstances (if you have dependents or are considered a large family by Spanish law) and personal circumstances (for example, if you have a disability) will influence the calculation of your withholding percentage.

Who has to fill in form 145, and when?

  • You must fill in 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 and 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.

Notification of a change of data

  • You can file a new form if your personal and family circumstances change, for example, the birth of a child. 
  • The changes will take effect from the date of the communication, provided that there are at least five days before the next payroll date.
  • The new IRPF withholding percentage will be applied to your next paycheck after the change. 
  • If the change supposes the application of a higher withholding percentage,  you must notify your employer within ten calendar days from the change date.

What happens if I do not submit form 145 (Legal issues)? 

  • If you prefer not to let your company know about any of the circumstances requested in Form 145, the percentage of IRPF withholding applied by your company may be higher than the one that corresponds to you.
  • It constitutes a tax infraction to include false, incomplete, or inaccurate data in form 145 or the non-communication of changes in your personal or family circumstances. You are responsible and not your company, who is only obliged to calculate the withholding percentage based on the information you provide. 
  • Infractions are punishable by a fine between 35% and 150% of the amounts not withheld for this reason.

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