Instructions for completing form 145

the 145 form is a document that employees use to communicate the personal and family details needed to calculate the percentage of income tax that will be deducted from their full (gross) salary.

Income tax is calculated using the Tax Agency's program and takes into account the information provided in the 145 form, the predicted gross salaries and the contractual conditions.

For more information, see the Modifying personal data to recalculate personal income tax page in the Portal.

This document is divided into the following sections:

1. EMPLOYEE DETAILS

• Fill in the following:
  • DNI/NIE.
  • Full name.
  • Year of birth (just the year).
• Family status: choose one of the three options depending on your personal situation.
  • Option 1: marital status (single, widow/widower, divorced or legally separated) with children under 18 years of age who live only with you and not with the other parent.
  • Option 2: married (and not legally separated) to a spouse who does not earn more than €1500 per year. In this case you must state the DNI/NIE of your spouse and provide a photocopy of the document.
  • Option 3: a personal situation that is different to Option 1 or 2. An example is single with no children. This is also an option for those who do not wish to disclose their family status.
• Disability: if you have a legally recognised disability* you must check the appropriate box or boxes.
• Geographic mobility: check this option if you were unemployed and registered at the Employment Office and taking a job has meant moving to another city.

2. CHILDREN AND OTHER DESCENDANTS AGED UNDER 25 OR OLDER IF THEY ARE DISABLED, WHO LIVE WITH THE EMPLOYEE AND DO NOT EARN MORE THAN €8,000 A YEAR

• Fill in the following:
  • Year of birth.
  • Year of adoption or fostering. In this case also fill in the year of birth.
• If your children has a degree of disability you can state it in the section:
  • Degree of disability of more than 33% and less than 65%.
  • Degree of disability equal to or more than 65%.
  • Demonstrates that they need help from others or their mobility is reduced.
• Total number of children or descendants: if the children or grandchildren live only with you.
  • Documents you will need: Family record book or resolution on the adoption or fostering.

3. ANCESTORS OVER 65 OR UNDER 65 IF THEY ARE DISABLED WHO ARE LIVING WITH THE EMPLOYEE FOR AT LEAST HALF OF THE YEAR AND DO NOT EARN MORE THAN €8,000 A YEAR

• Fill in the following:
  • Year of birth.
• If your ancestor has a degree of disability you can state it in the section:
  • Degree of disability of more than 33% and less than 65%.
  • Degree of disability equal to or more than 65%.
  • Demonstrates that they need help from others or that their mobility is reduced, if applicable.
• Living with other descendants. If the ancestor lives with other descendants who are next of kin for at least half of the year, state the total number of people who care for the ancestor.

4. COMPENSATORY PENSIONS FOR SPOUSES AND ANNUITIES FOR FOOD FOR CHILDREN STIPULATED BY THE COURTS

• Fill in the following:
  • Annual amount of the spouse's compensatory pension.
  • Annual amount of the annuity for the children's food.

These amounts must have been stipulated in a legal resolution.

5. EXTERNALLY FUNDED PURCHASE OR REHABILITATION OF PRIMARY RESIDENCE THAT IS ELIGIBLE FOR INCOME TAX DEDUCTION

If you have a mortgage or a loan for the rehabilitation of your primary residence that began before 1 January 2013 and your annual income is less than €33,007.20(*), check this option.
(*) If there are two or more payers in the same tax year, the annual salaries of all of the payers.

6. DATE AND SIGNATURE OF THE COMMUNICATION

• Indicate the place and date of the signature of the document.
• Signature: The form is considered to be signed once you have submitted your application via the e-services portal.

7. ACKNOWLEDGMENT OF RECEIPT After submitting your application via the e-services portal, you will receive an acknowledgement of receipt.

Instructions for naming and saving your 145 form in the e-services portal:

1. Fill in the fields of the form in PDF format using Adobe Acrobat Reader.
2. Select File > Print and choose the virtual printer Microsoft Print to PDF or CutePDF Writer.
3. After selecting the printer, click on the Print button. In the File name field, save the file with the name "145.pdf".
4. Select the folder or location where you want the generated file to be saved. Click on the Save button. The document will be saved in PDF format and you will have to attach it to the application you submit via the e-services portal.

If you prefer to complete the form manually, print it out using any printer available on your workstation, fill it in manually, then scan the document and save it in PDF format with the file name "145.pdf".

If remuneration is received from two paying bodies, the interested party may volunteer to pay more income tax than what the Tax Agency stipulates.

Voluntary income tax increases can be applied for in the staff intranet using the Service Manager: PUC - Personal.

Your application must specify the personal income tax percentage that you wish to be withheld and indicate from which month it should be applied.

This percentage will be applied until you specify otherwise or until the Tax Agency's program calculates a higher percentage, in which case that percentage calculated for the Tax Agency's program will be applied.

For more information, see the Voluntary income tax applications page in the Portal.

 

Personnel Service.