Form 146. Personal Income Tax. Pensioners with two or more payers. Request for calculation of withholding amounts.
General Details
Denomination
Form 146. Personal Income Tax. Pensioners with two or more payers. Request for calculation of withholding amounts.
Procedure type
Taxation
Subject
Taxes
Purpose
In the Personal Income Tax, a model that may be used by pensioners who have two or more payers to benefit from the special procedure, the fundamental objective of which is to ensure that the total amount of withholdings and payments on account of pensions and passive assets from more than one payer borne by taxpayers who benefit from it, coincides with what they would have borne if the aforementioned income had come from a single payer.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematics.
AEAT offices
Documentation
The application must be accompanied by the model for communicating to the payer the personal and family situation of the recipient.
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Resolution of January 13, 2003, of the General Directorate of the State Tax Administration Agency,which approves form 146, requesting the determination of the amount of withholdings, which can be submitted by taxpayers receiving passive benefits from more than one payer, and determines the place of submission of said request. (BOE January 14, 2003)