Tax Form 146.Personal Income TaxPensioners with two or more payers.Request for calculation of withholding amounts.
General data
Designation
Tax Form 146.Personal Income TaxPensioners with two or more payers.Request for calculation of withholding amounts.
Type of procedure
Taxation
Subject
Taxes
Object
In Personal Income Tax, a form that can be used by pensioners who have two or more payers to make use of the special procedure, the main objective of which is to ensure that the total amount of withholdings and payments on account on pensions and passive assets from more than one payer borne by taxpayers who make use of this procedure coincides with the amount they would have borne if the aforementioned income had come from a single payer.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen
Place of presentation
Telematics.
AEAT offices
Documentation
The application must be accompanied by the form for notifying the payer of the beneficiary's personal and family situation.
Phases of the procedure/service
No specific processing steps
Forms
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
Resolution of 13 January 2003, of the Directorate General of the State Tax Administration Agency,approving form 146, for requesting the determination of the amount of withholdings, which may be submitted by taxpayers receiving passive benefits from more than one payer, and determining the place where this request may be submitted.( BOE 14-Jan-2003 )