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V0607-21 ·16 March 2021 ·consulta-vinculante Medium impact
Tax

Changes in family status must be reported to the payer via Form 145 to adjust tax withholdings

A member of the military queried whether they must inform their employer about a change in marital status and the obligation to pay child maintenance using Form 145, or if the annual income tax return suffices. The Directorate General of Taxes (DGT) responded that it is mandatory to communicate these changes to the payer to ensure the correct withholding rate is applied.

In 6 key points

How it affects those involved

Individuals must proactively update their personal circumstances with their employer to avoid incorrect tax withholdings throughout the year.

Lifecycle

2021-03-16PublishedPublished 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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