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A query was raised regarding which family status a widowed worker with a 22-year-old son should select on Form 145 for tax withholding calculations. The Directorate General of Taxes (DGT) responded that, as the son does not form part of her household unit, the third family status category applies.
Cuestión planteada A efectos de cumplimentación del modelo 145, cuál es la situación familiar que le correspondería, a efectos del cálculo de las retenciones.
La trabajadora no pertenece a la situación familiar 1.ª del artículo 81 del RIRPF porque su hijo de 22 años no forma parte de su unidad familiar según el artículo 82 de la LIRPF. Tampoco le corresponde la situación 2.ª, por lo que debe aplicar la situación 3.ª en el modelo 145. No obstante, para el cálculo del tipo de retención, el descendiente se computará por entero.
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