Agencia Estatal de Administración Tributaria (AEAT / Agencia Tributaria), Spain · Spain

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Modelo 145 — IRPF. Retenciones sobre rendimientos del trabajo. Comunicación de datos al pagador (Personal Income Tax withholding — communication of data to the payer)

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Quick answer

Modelo 145 is the Spanish Agencia Tributaria (AEAT) form an employee uses to report their personal and family situation to their employer (the payer) so the company can calculate the correct IRPF income-tax withholding on their salary, under Article 88 of the IRPF Regulation. The worker completes and signs it; the employer keeps the copy and acknowledges receipt — it is not sent to the tax agency. JustFill lets you fill Modelo 145 online free: it auto-detects the fields so you can type or dictate and download a clean PDF.

Form
Modelo 145
Issued by
Agencia Estatal de Administración Tributaria (AEAT / Agencia Tributaria), Spain
Country
Spain
Cost to fill
Free

What is Modelo 145?

Modelo 145 is the official Agencia Tributaria (AEAT) form titled "IRPF. Retenciones sobre rendimientos del trabajo. Comunicación de datos al pagador." Spanish employees use it to communicate their personal and family circumstances — marital status, dependent children, ascendants, disability, court-ordered support payments — to their employer so the company applies the correct IRPF withholding (retención) to their payroll. Unlike most tax forms, Modelo 145 is not filed with the tax agency; the worker hands the signed form to the payer, who keeps it and acknowledges receipt. You submit it when you start a job and update it whenever your situation changes. With JustFill you can fill Modelo 145 online free — the AI detects each box and checkbox, you type or dictate, and download a print-ready PDF without Adobe.

Download the Modelo 145 form PDF — free

Download the official Modelo 145 PDF free from the AEAT Electronic Office (Sede Electrónica), procedure G603. You hand the completed, signed form to your employer — it is not submitted to the tax agency.

Get the official Modelo 145 PDF from Agencia Estatal de Administración Tributaria (AEAT / Agencia Tributaria), Spain

Who fills out Modelo 145?

  • Salaried employees (empleados por cuenta ajena) starting a new job in Spain who must declare their personal and family situation to their employer
  • Workers whose circumstances changed during the year — new child, marriage, divorce, a dependent relative — and who need to update their IRPF withholding
  • Pensioners and other recipients of work income (rendimientos del trabajo) subject to IRPF withholding
  • HR and payroll staff who collect Modelo 145 from staff and keep the signed copy on file
  • Asesorías and gestorías preparing the form on behalf of employees or client companies

Field-by-field breakdown

What each section of Modelo 145 asks for. JustFill’s AI will detect these fields automatically when you upload the PDF — review the breakdown below so you know what to enter.

Section 1 — Datos del perceptor (recipient's data)

Your NIF (tax ID), surnames and first name (Apellidos y Nombre), and year of birth (Año de nacimiento) of the person making the communication.

Section 1 — Situación familiar (family situation, boxes 1/2/3)

Check exactly one: box 1 (single/widowed/divorced/legally separated with qualifying minor children living only with you), box 2 (married, not legally separated, whose spouse earns no more than 1,500 euros a year — enter spouse's NIF), or box 3 (any other situation, including if you prefer not to state it).

Section 1 — Discapacidad, movilidad geográfica e irregularidad

Disability degree (33%–65%, 65%+, plus need for assistance/reduced mobility), geographic mobility (date you relocated for a job after being unemployed), and the box for prior multi-year (over 2-year) income to which the irregularity reduction was applied.

Section 2 — Hijos y otros descendientes (children/descendants under 25)

Year of birth, year of adoption or fostering, disability degree, and the 'cómputo por entero' box for children/grandchildren living only with you, for dependents under 25 (or older if disabled) with annual income under 8,000 euros.

Section 3 — Ascendientes (ascendants over 65)

Year of birth, disability degree, and the count of descendants sharing care, for parents/grandparents over 65 (or younger if disabled) who live with you at least half the year with annual income under 8,000 euros.

Section 4 — Pensiones compensatorias y anualidades por alimentos

Annual amount of court-ordered spousal compensatory pension (pensión compensatoria) and annual court-ordered child-support payments (anualidades por alimentos).

Section 5 — Vivienda habitual (mortgage / pre-2013 home purchase)

Checkbox for taxpayers who bought or renovated their main home before 1 January 2013 with a loan eligible for the IRPF home-investment deduction and whose total gross work income is under 33,007.20 euros a year.

Sections 6 & 7 — Firma y acuse de recibo (signature and receipt)

Section 6: place, date and the recipient's signature (Firma del perceptor) declaring the data is true. Section 7: the employer's stamped, authorized signature acknowledging receipt of the communication.

Common mistakes to avoid

  • 1Checking more than one family-situation box in Section 1 — you must select only the single option (1, 2 or 3) that best fits; box 2 also requires entering your spouse's NIF.
  • 2Forgetting to submit an updated Modelo 145 when circumstances change. Changes that would raise your withholding must be communicated within 10 days, and the form should normally be updated before the start of each year or contract.
  • 3Filling Section 5 (home-purchase deduction) when you bought your main home on or after 1 January 2013 — this box only applies to pre-2013 acquisitions/renovations and to incomes under 33,007.20 euros.

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Frequently asked questions

Yes. Modelo 145 is a free official AEAT form and there is no fee to complete or hand it to your employer. You can fill Modelo 145 online free on JustFill — the AI detects each field and checkbox so you just type or dictate your details and download the PDF.
Download the official PDF free from the Agencia Tributaria Electronic Office (Sede Electrónica) under procedure G603. Upload that PDF to JustFill to fill it on any device, or use the version your employer's HR/payroll team gives you.
Yes. Although the signed form goes to your employer rather than the tax agency, you can complete it digitally. Upload the AEAT PDF to JustFill, let the AI auto-detect the boxes, type or dictate your answers, then download a clean PDF to print and sign or send to HR.
No. Modelo 145 is not filed with the tax agency. You give the completed, signed form to your employer (the payer), who keeps it on file, acknowledges receipt in Section 7, and uses it to calculate your IRPF withholding.
Complete it when you start a job and update it whenever your personal or family situation changes — for example a new child, marriage or divorce. Changes that would increase your withholding must be communicated to the employer within 10 days.
If you don't communicate your data, your employer applies the default withholding, which may be higher than necessary; you can recover any excess when you file your annual IRPF return. Note that knowingly entering false or incomplete data can be a tax infringement.

Official source: Modelo 145 on Agencia Estatal de Administración Tributaria (AEAT / Agencia Tributaria), Spain’s website

Form facts verified against the official AEAT Modelo 145 PDF (procedure G603) and the Agencia Tributaria Electronic Office.

JustFill is an independent product and is not affiliated with, endorsed by, or sponsored by Agencia Estatal de Administración Tributaria (AEAT / Agencia Tributaria), Spain or any government agency. Always verify your completed form on the official version before signing or submitting.