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, model for communicating data to the payer of work income or the variation of previously communicated data. It does not require presentation to the Tax Administration, however, the payer must keep a copy available to the Tax Administration.
Responsible body
State Revenue Office
General information of 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, it does not require presentation or processing by the individual before the Tax Administration. However, the payer must keep a copy available to the Tax Administration.
Forms
Form 145 (in-person processing)
Resolution body
Not applicable
Information linked to electronic processing
Identification system
No authentication required
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Resolución de 3 de enero de 2011, del Departamento de Gestión Tributaria de la Agencia Estatal de Administración Tributaria,por la que se aprueba el modelo 145, de comunicación de datos del perceptor de rentas del trabajo a su pagador o de la variación de los datos previamente comunicados. (BOE 5-enero-2011)