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A married taxpayer inquired which family status should be declared on Form 145 if their spouse receives an exempt absolute disability pension. The Directorate General of Taxes (DGT) ruled that, as it is exempt income, the spouse is considered not to have earned more than €1,500.
Question posed: For the purposes of completing Form 145, what is the family situation that would correspond to them for the calculation of withholdings.
Pensions for permanent disability in the degree of absolute or great invalidity are exempt from Personal Income Tax (IRPF) pursuant to Article 7.f) of the Personal Income Tax Law (LIRPF). Therefore, if the spouse only receives said pension, it is considered that they do not obtain annual income exceeding 1,500 euros, excluding exempt income. In this case, the worker must declare family situation 2 for the calculation of withholdings in Form 145.
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