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A query was raised regarding whether a payer of a compensatory pension must submit Form 145 to indicate the amount. The DGT clarifies that it is the recipient of the income who must communicate their personal and family circumstances to the payer using Form 145.
Cuestión planteada Obligatoriedad por parte del pagador de pensión compensatoria a su cónyuge por resolución judicial, de presentar el modelo 145, indicando el importe anual de dicha pensión compensatoria.
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