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Spanish form 145 calculator

See what withholding rate comes out of the boxes on form 145, how much leaves each payslip, and what changes when you declare a child, a parent or an old home loan.

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.

Withholding rate
16.46 %
Withheld per payslip
€352.71
Withheld over the year
€4,938.00

Your gross pay is above the €15,876.00 threshold of article 81, so there is withholding: 16.46 %.

Ascendants, and how the children's allowance is shared

Ascendants are divided among the children who live with them, not halved: two different rules on the same form.

Disability, mobility and court-ordered payments

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.

Situation, contract, payslips and territory

The kind of employment relationship imposes a floor on the percentage, and that floor applies even when the pay is below the exclusion threshold.

From your salary to the percentage, step by step

From your salary to the percentage, step by step
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. 86.116.46 %

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.

Video: how to use the calculator

1

What form 145 is, and why it never reaches the tax office

Form 145 is how you tell your employer who you are: your family situation, your children, the parents you support, your degree of disability if you have one, the maintenance a court has ordered you to pay, and the home loan if you still have the right to deduct it. With those facts the employer runs the procedure of articles 82 to 88 of the income-tax Regulation and obtains a percentage, which is the one on your payslip. Article 88.1 obliges the payer to keep the signed communication; nothing is filed with the Agencia Tributaria, which is why it has no filing deadline in the usual sense.

2

The first thing the calculation decides is whether anything is withheld

Before any percentage is computed, article 81 asks whether your pay for the year exceeds a threshold that depends on your family situation and how many descendants you have. The table runs from €15,876 to €19,262, and two things about it are often misread. The comparison is made against the foreseeable GROSS for the year, not against the reduced base, so a small base does not exempt you. And paragraph 3 of the same article disapplies the exclusion whenever a minimum rate governs: on a special employment relationship 15 % is withheld however far below the table the pay is.

3

The box most people fill in wrongly is the one about children

Article 84.2.º of the Regulation says that, for the purpose of computing the withholding rate, descendants count by half, except where the taxpayer is exclusively entitled to the whole family allowance. The reason is simple: if both parents work, each declares the same child to their own employer, and if each employer applied the whole allowance the child would be deducted twice. So the calculator counts by half by default and applies the full amount only when you tick the box that says the allowance is exclusively yours. Ascendants follow a different rule: their allowance is divided among all the descendants of the same degree who live with them, which may be two, three or four.

4

The allowance is not subtracted from the base: it goes through the same scale

This is where the procedure parts company with intuition. Article 85 applies the scale to the base for computing the rate, applies the SAME scale to the personal and family allowance, and subtracts the second figure from the first. It does not subtract the allowance from the base and then apply the scale, which is what almost everybody pictures. The difference is real: the allowance is always relieved at the rate of the first brackets, starting at 19 %, and never at a high earner’s marginal rate.

5

And the 43 % that removes the cliff

Just above the article 81 threshold something has to stop the rate going from nothing to a serious figure over one euro of difference. That something is article 85.3: below €35,200 of gross pay the quota cannot exceed 43 % of the amount by which the gross exceeds your own exclusion threshold. One euro above the line, the maximum quota is 43 cents. The percentage climbs from zero continuously rather than in a step.

6

What happens if you do not hand it in, and if you fill it in wrongly

Article 88.2 answers the first: the employer applies the rate without taking your circumstances into account. That is not "the maximum", it is the calculation for a single person with no children and no dependants, which almost always yields a higher percentage than your real one. The second has a harsher answer, in article 205 of the General Tax Act: communicating false, incomplete or inexact data that produces a lower withholding than due is an infringement: minor, and 35 % of the shortfall, if you are obliged to file an annual return, and VERY SERIOUS, at 150 %, if you are not. The same inaccuracy is punished more than four times as heavily for the person who earns least, because in their case no annual return will correct it.

Worked example

Example: €30,000 gross a year over fourteen payslips, €1,905 of social security, situation 3 and no children. Net employment income is €28,095, €2,000 of other expenses come off, the article 83.3.d) reduction is zero at that income, and the base for computing the rate lands at €26,095. The scale on that base gives €5,994.00, the scale on the €5,550 allowance gives €1,054.50, and the quota is the difference: €4,939.50. Over €30,000 that is 16.46 % after truncation, i.e. €4,938.00 a year and €352.71 per payslip. Now declare one child under three, shared with the other parent: the allowance rises to €8,150, the scale applied to it becomes €1,548.50 and the rate falls to 14.81 %, about €35.35 less on every payslip. And if that same child were exclusively yours the allowance would reach €10,750 and the rate 13.17 %. You tick the same box; the result is twice as large.

Frequently asked questions

What is form 145 and what is it for?
It is the communication of data from a recipient of employment income to their payer, governed by article 88 of the Spanish income-tax Regulation and approved by the Resolution of 3 January 2011. It exists so that your employer knows your personal and family situation and computes your payslip withholding rate from it. It is not a tax return: it goes to the company, not to the Agencia Tributaria.
When do you have to hand form 145 in?
Article 88.3 places it before the first day of each calendar year or before the employment relationship starts, taking the situation that is foreseeable on those dates. It does not need repeating every year while your circumstances do not change, which contradicts the habit of signing one every January. If something does change there are two different rules: a variation that lowers the rate may be communicated whenever you like, and one that raises it must be communicated within ten days.
What happens if I do not hand in form 145?
Under article 88.2 the employer applies the withholding rate that corresponds without taking your personal and family circumstances into account. In practice that means the calculation for a single person with no dependants, which usually produces a higher percentage. It is not a penalty and the money is not lost: you recover it when you file your annual tax return, a year later.
Why do my children only count for half?
Because article 84.2.º of the Regulation says so: for the purpose of computing the withholding rate descendants count by half, unless you are exclusively entitled to the whole family allowance for them. If both parents declare the same child to their respective employers, each applies half and between them they use the full allowance.
Can I ask to have more withheld than the calculation gives?
Yes. Article 88.5 lets you request a higher rate in writing and obliges the company to comply, given at least five days’ notice before the payslip is prepared. It is worth knowing what you are signing: the requested rate applies at least until the end of the year and keeps applying in later years until you renounce it in writing.
What is the home-loan box?
It is the two-point reduction in the last paragraph of article 86.1, and today it is close to a fossil: it only reaches people who still hold the main-home investment deduction of transitional provision eighteen of the Act, i.e. homes acquired or refurbished before 2013, and only where gross employment income from every payer stays below €33,007.20 a year. It is never available where the money goes on building or extending a home.
Can my employer learn things about me from form 145?
They know what you write on it, and nothing more, but they can do nothing with it: article 95.4 of the General Tax Act binds withholders to "the strictest and most complete secrecy" over the data communicated, and breaching that duty is a serious tax infringement under article 204. The company is also obliged to safeguard any supporting documents you provide.
What if my situation changes mid-year?
The rate is regularised under article 87, and the employer does it. Two details almost nobody mentions: if the new rate came out at zero, article 87.3.c) says expressly that what has already been withheld is not refunded, and you recover it in the annual return; and article 87.4 lets the payer group regularisations and apply them from 1 April, 1 July or 1 October, so a change in May may not show up until July.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: