Practical guide · Tax and business in Spain
Spanish Form 145: accurate details for payroll withholding
The employee informs the payer of personal and family circumstances used to calculate withholding. It is not the annual tax return and is generally delivered to the payer, not filed directly with the tax authority.
Short answer
Spanish Form 145: payroll withholding details
It should be given to the payer when the relationship begins and when relevant circumstances change. Incomplete or outdated information can affect monthly withholding, while the final personal income-tax position is settled through the relevant return.
It goes to the payer
The employer keeps the form and uses it to calculate the applicable withholding.
It must reflect real circumstances
Family status, dependants, disability and certain other facts can affect the calculation.
Withholding is not the final tax
It is a payment on account; the annual outcome depends on all income and circumstances.
What to review
What it means in practice
- Personal details and tax number
- Applicable family situation
- Qualifying children and ascendants
- Disability or mobility facts when relevant
- Maintenance payments where applicable
- Date, signature and employer retention
How we approach it
How we approach it
- Context.
We identify the activity, territory, dates and real objective. - Evidence.
We check what is available and what is missing before filing or deciding. - Rule.
We verify the current legal basis and relevant official guidance. - Action.
We set responsibilities, a calendar and the next control points.
Related resources
Related resources
Frequently asked questions
Frequently asked questions
Is Form 145 filed with the Spanish tax authority?
As a general rule it is provided to the payer, which retains it and uses the details for withholding.
Must it be completed every year?
There is no universal annual renewal, but it should be updated after relevant changes or when the payer requests it.
Does low withholding eliminate the final tax?
No. Withholding is only an advance payment; the annual return reconciles the overall position.
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