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
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 )