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Administrative Procedures
General Information
- Name
-
Form 146. IRPF (Personal Income Tax). Pensioners with two or more payers. Request for calculation of withholding amounts.
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 997362
- Description
-
In Personal Income Tax, form that may be used by pensioners who have two or more payers to use the special procedure, the main purpose of which is to achieve that the amount of all the withholdings and payment on account paid by the taxpayer who uses this procedure and in relation to pensions and allowances received from more than one payer coincides with the amount that the taxpayer would have paid had the aforementioned income come from a single payer.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Citizen
- Documents
-
- The request should be filed together with the form notifying the payer of the personal and family circumstances of the beneficiary.
- Administrative silence interested party
- None
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- Basic Regulations
- Place of submission
-
- Online
- AEAT (Tax Agency) offices.
- Stages of procedure
-
- There are no specific procedure stages.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Ministry of Finance and Civil Service
Page update date:18/07/2023
