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V0585-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Only own children can be included for IRPF withholding in Form 145

A taxpayer asks whether they can include four children (two own and two from their spouse) when calculating their IRPF withholdings. The DGT responds that only own children meeting legal requirements can be included.

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2026-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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