Form 145. Withholdings on work income. Data notification to the payer.
General Details
Denomination
Form 145. Personal Income Tax. Withholdings on work income. Data notification to the payer.
Procedure type
Taxation
Subject
Taxes
Purpose
In the Personal Income Tax, a model for communicating data to the payer of employment income or changes in previously communicated data. It does not require submission to the Tax Administration, however, the payer must keep a copy available to the Tax Administration.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Before the payer
Documentation
Model 145
Phases of the procedure/service
It is not a procedure of the Tax Agency and therefore, does not require presentation or processing by the natural person before the Tax Administration. However, the payer must keep a copy available to the tax authorities.
Forms
Resolution body
Not applicable
Information related to electronic processing
Identification system
No authentication required
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Resolution of January 3, 2011, of the Tax Management Department of the State Tax Administration Agency,which approves model 145, for the communication of data from the recipient of work income to his payer or the variation of previously communicated data. (BOE January 5, 2011)