{"id":5374,"date":"2026-07-30T21:25:38","date_gmt":"2026-07-30T19:25:38","guid":{"rendered":"https:\/\/advixy.com\/?page_id=5374"},"modified":"2026-07-30T21:26:32","modified_gmt":"2026-07-30T19:26:32","slug":"form-145-irpf-spain","status":"publish","type":"page","link":"https:\/\/advixy.com\/en\/form-145-irpf-spain\/","title":{"rendered":"Spanish Form 145: payroll withholding details"},"content":{"rendered":"\n
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Practical guide \u00b7 Tax and business in Spain<\/p>\n

Spanish Form 145: accurate details for payroll withholding<\/h1>\n

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.<\/p>\n

\n Discuss my case<\/a>\n See the key points<\/a>\n <\/div>\n <\/div>\n
\n \"Spanish\n <\/figure>\n <\/section>\n\n
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Short answer<\/p>\n

Spanish Form 145: payroll withholding details<\/h2>\n

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 Incomplete or outdated information can affect monthly withholding, while the final personal income-tax position is settled through the relevant return.<\/p>\n

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It goes to the payer<\/h3>

The employer keeps the form and uses it to calculate the applicable withholding.<\/p><\/article>\n

It must reflect real circumstances<\/h3>

Family status, dependants, disability and certain other facts can affect the calculation.<\/p><\/article>\n

Withholding is not the final tax<\/h3>

It is a payment on account; the annual outcome depends on all income and circumstances.<\/p><\/article>\n <\/div>\n <\/section>\n\n

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What to review<\/p>\n

What it means in practice<\/h2>\n