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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.
Question posed: Whether the 4 children (2 biological, and 2 from her husband) can be included for the purposes of calculating Personal Income Tax (IRPF) withholdings in the AEAT software.
For the calculation of withholdings using Form 145, only children who entitle the taxpayer to the minimum for descendants according to the Personal Income Tax Law (LIRPF) shall be taken into account. The concept of descendant requires a direct lineage relationship by consanguinity, adoption, or assimilation with the taxpayer. Therefore, the spouse's children cannot be included for this calculation.
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