However, the communication of all personal circumstances is not obligatory , although it is advisable, since if we continue reading form 145 it indicates that if we do not communicate to new zealand girls whatsapp number the paying company or entity any of the data in this form, the IRPF withholding that is made could be higher than the appropriate one, in which case the difference can be recovered, if applicable, when filing the IRPF declaration corresponding to the year in question.
But be careful, as this is indicated by the form 145 itself if we continue reading, if we include false, incomplete or inaccurate data in this communication, as well as the lack of communication of variations in the same that, if they had been known by the payer, would have determined a higher withholding , we would be committing a tax infraction punishable with a fine of 35 to 150% of the amounts that would have not been withheld for this reason. (Article 205 of Law 58/2003, of December 17, General Tax Law).
Start of marked textShare! Resolve your doubts about Form 145 and the IRPF withholdings derived from the data contained thereinEnd of marked text
When should data be communicated to the payer?
The communication of data to the payer must be carried out before the first day of each calendar year or the beginning of the contractual relationship , taking into account the personal and family situation that is expected to exist on these last two dates, without prejudice to the fact that, if that situation does not continue on the indicated dates, the change will be communicated to the payer. It will not be necessary to repeat the communication of data to the payer in each fiscal year, as long as the personal and family circumstances of the taxpayer do not change.
Changes in personal and family circumstances that occur during the year and that entail a lower withholding rate may be communicated for the purposes of the regularization provided for in article 87 of this Regulation and will take effect from the date of communication, provided that at least five days remain for the preparation of the corresponding payrolls.
When changes occur in personal and family circumstances that entail a higher withholding rate , the taxpayer must report it for the purposes of the regularization provided for in article 87 of the Personal Income Tax Regulations within ten days from when such situations occur and they will be taken into account in the first payroll to be prepared after that communication, provided that there are at least five days left for the preparation of the payroll.
The payer may also be notified at any time of the interest in applying higher withholding rates than those required , always at least five days in advance of the preparation of the corresponding payrolls.
The calculation of the IRPF withholding that must be applied to us
Form 145 will serve as the basis for calculating the withholding that will be applicable to us. To do this, it is important to have good labor management software that accurately determines the initial withholding and recalculates it based on the changes reported by the workers throughout the year.