Form 145: Communicating Data to the Payer for IRPF

What Form 145 is

Form 145 is the document by which the worker communicates to the company (payer) their personal and family situation so that it correctly calculates the IRPF withholding on their payslip.

What it is for

The withholding the company applies on the payslip depends on the worker's personal circumstances. Form 145 allows those circumstances to be taken into account so that the withholding is as accurate as possible.

A well-adjusted withholding avoids surprises in the tax return, neither paying nor being refunded too much.

What data is communicated

• Family situation: marital status, children and other descendants.
• Dependent ascendants.
• Disability of the worker or their relatives.
• Compensatory pensions or alimony annuities.
• Payments for acquisition of the habitual residence in the foreseen cases.

When it is submitted

1. At the start of the employment relationship.
2. When the personal or family circumstances change.
3. It is not mandatory to submit it every year if there are no changes.

It is important to know that it is the worker who is responsible for the truthfulness of the communicated data. The company applies them to calculate the withholding.

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Conclusion

Form 145 allows adjusting the IRPF withholding to the worker's real situation. Keeping it updated upon any change avoids mismatches in the tax return.