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Form 145: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 13 rulings · 2015–2026

Current position

Form 145 is used to communicate the personal and family situation affecting withholding tax, including descendants who entitle the taxpayer to the legal minimum based on direct lineage. To apply reductions for disability, the degree may be proven through the permanent disability pension recognized by the Social Security. In cases of judicially determined child support, the annual amount must be indicated and a certified copy of the judicial resolution must be attached.

The DGT's position remains stable regarding the purpose of the form, but it has increasingly specified the accreditation requirements. The income limits for ascendants, the method for proving disability, and the exclusion of stepchildren without a direct kinship bond have been clarified.

Turning points

  1. V0230-22

    Establishes that a total, absolute, or great invalidity permanent disability pension from the INSS automatically proves a disability degree equal to or greater than 33% for Form 145.

  2. V0585-26

    Specifies that only descendants with a kinship bond in a direct line by consanguinity, adoption, or assimilation may be included, excluding stepchildren.

Analysis based on 12 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V0585-26 11 Mar 2026

Only own children can be included for IRPF withholding in Form 145

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesmínimo por descendientesmodelo 145rendimientos del trabajovínculo de parentesco LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual

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