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, whose fundamental objective is to ensure that the total amount of withholdings and payments on account on the pensions and passive assets from more than one payer borne by taxpayers who take advantage of it, coincide with what they would have borne if the aforementioned income had come from a single payer.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematics.
AEAT offices
Documentation
The request must be accompanied by the communication model to the payer of the personal and family situation of the recipient.
Phases of the procedure/service
It does not have specific processing phases
Forms
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Resolución de 13 de enero de 2003, de la Dirección General de la Agencia Estatal de Administración Tributaria,por la que se aprueba el modelo 146, de solicitud de determinación del importe de las retenciones, que pueden presentar los contribuyentes perceptores de prestaciones pasivas procedentes de más de un pagador, y se determina el lugar de presentación de dicha solicitud. ( BOE 14-enero-2003 )