Your family status influences your income tax in Spain (IRPF). If your circumstances change—such as getting married, having a child, or divorcing—you need to notify the tax authorities using Form 145. This ensures that the appropriate withholdings are applied to your salary or benefits.

What Is Form 145?

When you start working for a company or receive public benefits, you must complete Form 145 to inform your employer or benefit provider about your personal and family situation. This affects your tax deductions and withholdings.

For employees: The company collects this information to determine your IRPF withholdings.
For self-employed individuals: If you apply for public benefits, such as unemployment assistance, you must also complete Form 145.
If your family situation changes (e.g., birth of a child, divorce), you must update your details accordingly.

Most companies request this form at the beginning of the year to ensure accurate tax withholdings for their employees.

 

How to Fill Out Form 145

Completing Form 145 requires you to provide key details about your family situation:

📌 1. Identifying Your Family Situation

• Provide your full name, tax identification number (NIF), and date of birth.
• Choose one of three recognized family situations.
• Indicate any disabilities if applicable.

📌 2. Children and Dependents

• List dependent children under 25 years old (or older if they have disabilities).
• Ensure they earn no more than €8,000 per year to qualify.

📌 3. Ascendants (Parents or Grandparents in Your Care)

• Include ascendants over 65 years old or younger dependents with disabilities.
• They must have an income below €8,000 annually and live with you for at least half the year.

📌 4. Pensions and Alimony

• If you pay spousal or child support, report these payments in section 4 of the form.

 

Types of Family Situations and Tax Implications

IRPF classifies taxpayers into three family situations:

1️⃣ Situation: Single, widowed, divorced, or legally separated individuals living with minor children or disabled dependents.
2️⃣ Situation: Married couples (not legally separated) where one spouse earns less than €1,500 annually.
3️⃣ Situation: Any other scenario, such as unmarried couples or married couples where both partners earn more than €1,500 annually.

These classifications impact the tax deductions available to you.

 

Understanding the Family Unit for Tax Purposes

The Spanish tax system defines a family unit as:

Married couples with minor or dependent children.
Single parents with dependent children.

⚠️ Important: In cases of shared custody, only one parent can file taxes as part of the family unit each year, usually alternating annually.

 

Why This Matters for Your Taxes

Your family situation determines the deductions you can apply:

• A single taxpayer can claim a €5,550 annual deduction.
• A married couple filing jointly with two children can apply an additional €3,400 deduction.
• A divorced parent with sole custody can claim an extra €2,150 annually.

These tax reductions aim to support families with dependents, as they typically have higher expenses. Given the complexity of IRPF, consulting a tax professional can help you optimize deductions and manage your finances efficiently.

 

FAQs

❓ What family situation changes must be reported to Hacienda?
Any change affecting your family status, such as marriage, divorce, or childbirth, should be reported using Form 145.

❓ How does marital status affect IRPF?
Your marital status influences available deductions and tax benefits. Married, single, or divorced individuals receive different tax treatments.

❓ What happens if I don’t update my family situation on Form 145?
Failure to update your details may result in incorrect withholdings, leading to either overpayment or unexpected tax liabilities.