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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)

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