Enter the gross pay and the social security for a full year, as your contract foresees them. Children count by half unless you are exclusively entitled to the whole amount.
Your gross pay is above the €15,876.00 threshold of article 81, so there is withholding: 16.46 %.
Ascendants are divided among the children who live with them, not halved: two different rules on the same form.
Disability raises the allowance and, if you are working, the deductible expenses too. Spousal maintenance lowers the base; child maintenance is run through the scale separately.
The kind of employment relationship imposes a floor on the percentage, and that floor applies even when the pay is below the exclusion threshold.
| Foreseeable gross pay | €30,000.00 |
| Social security | − €1,905.00 |
| Net employment incomeart. 83.2 | €28,095.00 |
| Other expensesart. 19.2.f) | − €2,000.00 |
| Reduction for obtaining employment incomeart. 83.3.d) | − €0.00 |
| Base for computing the withholding rateart. 83.1 | €26,095.00 |
| Personal and family allowanceart. 84 | €5,550.00 |
| Scale applied to the base | €5,994.00 |
| Scale applied to the allowance | − €1,054.50 |
| Withholding quotaart. 85 | €4,939.50 |
| Withholding rateart. 86.1 | 16.46 % |
The percentage is truncated at the second decimal, not rounded: the Agencia Tributaria's own specification gives the example, 17.85964523 stays at 17.85.
The modelo 145 is not filed with the tax office. You hand it signed to your employer, who keeps it available to the administration.
An indicative calculation of the withholding rate under articles 82 to 88 of the Spanish income-tax Regulation and the Agencia Tributaria's 2026 specification. It is not tax advice and does not replace your payslip or the tax office's own withholding calculator.