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A worker living in a civil partnership with the father of her minor child has requested clarification on which family status to declare on Form 145 and how the child should be accounted for. The Directorate General of Taxes (DGT) has ruled that she must declare family status 3 and that the child is counted at 50% for each parent when calculating tax withholdings.
Cuestión planteada - A efectos de cumplimentación del modelo 145, cuál es la situación familiar que le correspondería, y si el cómputo de su hijo sería al 50% para cada uno de los progenitores, a efectos del cálculo de las retenciones.
Al convivir con el padre del hijo, la trabajadora no tiene derecho a la reducción por unidad familiar monoparental ni a la situación de cónyuge. Por tanto, le corresponde la situación familiar 3 (letra b) del modelo 145. Para el cálculo del tipo de retención, el descendiente se computará por mitad (50%) al convivir con ambos progenitores. Si ambos presentan la declaración de forma individual, el mínimo por descendiente se distribuye entre los padres por partes iguales.
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