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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

Electronic processing

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 )