{"id":7129,"date":"2026-01-12T00:00:00","date_gmt":"2026-01-12T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/en-enero-modelo-145-de-retenciones\/"},"modified":"2026-01-12T00:00:00","modified_gmt":"2026-01-12T00:00:00","slug":"en-enero-modelo-145-de-retenciones","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/en-enero-modelo-145-de-retenciones\/","title":{"rendered":"En enero, modelo 145 de retenciones"},"content":{"rendered":"<\/p>\n<p>#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{display: none;}#content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 {    display: none;}<\/p>\n<p><span style=\"font-size:10px\"><em>Video elaborado con Inteligencia Artificial \u2013 NotebookLM<\/em><i>\u00a0<\/i><\/span><\/p>\n<p>Al contratar a sus trabajadores, su empresa les hizo firmar una comunicaci\u00f3n (el modelo 145) donde \u00e9stos le informaron de su situaci\u00f3n personal y familiar, para as\u00ed calcular su retenci\u00f3n. No obstante, recuerde que el tipo de retenci\u00f3n debe modificarse si se producen cambios y sus trabajadores los comunican a la empresa (un nacimiento, el pago de una pensi\u00f3n compensatoria&#8230;).<\/p>\n<p>Por ello, es conveniente que en enero ofrezca a sus trabajadores la posibilidad de rellenar un modelo 145 informando de los cambios producidos en el a\u00f1o anterior y que todav\u00eda no hayan comunicado. De este modo, todos saldr\u00e1n beneficiados:<\/p>\n<ul>\n<li>Para su empresa, ello permitir\u00e1 que haya menos empleados que le comuniquen los cambios que tuvieron lugar en el a\u00f1o anterior en otro momento (por ejemplo, a mitad de a\u00f1o, lo cual le obligar\u00eda a recalcular el tipo de retenci\u00f3n establecido en enero).<\/li>\n<li>Para los trabajadores, si los cambios comunicados en el modelo 145 suponen un menor tipo de retenci\u00f3n, ello les permitir\u00e1 recibir un mayor neto cada mes; y si suponen un aumento, evitar\u00e1n las sanciones que les puede imponer Hacienda por no comunicar dichos cambios.<\/li>\n<\/ul>\n<p>Si alguno de sus empleados incluye datos incorrectos con el fin de soportar una menor retenci\u00f3n (por ejemplo, declarando que el c\u00f3nyuge no obtiene rentas, o que tiene ascendientes a su cargo sin ser cierto), ser\u00e1 \u00e9l \u2013y no la empresa\u2013 el responsable frente a Hacienda. En ese caso, si el trabajador est\u00e1 obligado a presentar la declaraci\u00f3n del IRPF, Hacienda le puede imponer una sanci\u00f3n del 35% de las cantidades no retenidas (del 150% si no est\u00e1 obligado).<\/p>\n<p>Calcule siempre la retenci\u00f3n seg\u00fan los datos facilitados por sus empleados, y conserve el modelo 145 firmado. \u00a0As\u00ed, en caso de comprobaci\u00f3n, su empresa podr\u00e1 acreditar que ha actuado correctamente.<\/p>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales le ayudar\u00e1n a calcular las retenciones por IRPF aplicables a sus empleados.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{display: none;}#content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 { display: none;} Video elaborado con Inteligencia Artificial &ndash; NotebookLM&nbsp; Al contratar a sus trabajadores, su empresa les hizo firmar una comunicaci&oacute;n (el modelo 145) donde &eacute;stos le informaron de su situaci&oacute;n personal y familiar, para as&iacute; calcular su retenci&oacute;n. No obstante, recuerde que [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7130,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-7129","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>En enero, modelo 145 de retenciones | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/en-enero-modelo-145-de-retenciones\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"En enero, modelo 145 de retenciones | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{display: none;}#content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 { display: none;} Video elaborado con Inteligencia Artificial &ndash; NotebookLM&nbsp; Al contratar a sus trabajadores, su empresa les hizo firmar una comunicaci&oacute;n (el modelo 145) donde &eacute;stos le informaron de su situaci&oacute;n personal y familiar, para as&iacute; calcular su retenci&oacute;n. No obstante, recuerde que [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.contem.es\/es\/en-enero-modelo-145-de-retenciones\/\" \/>\n<meta property=\"og:site_name\" content=\"Contem Assessors\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-12T00:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png\" \/>\n<meta name=\"author\" content=\"rss\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:site\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"rss\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" 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