C-024 — data for IRPF withholding on INSS pensions and benefits

C-024 “Comunicación de datos al pagador” is a form of Spain’s National Social Security Institute (INSS). It is the version of the tax agency’s Modelo 145 for people paid by INSS: a pension or benefit recipient reports their family situation — children and grandchildren, parents living with them, disability, court-ordered maintenance. INSS uses it to calculate how much income tax (IRPF) to withhold from the payment.

Legal basis: Article 88 of the IRPF Regulation. FoxDocs does not change the layout of the official PDF.

• a recipient of an INSS pension or benefit from which IRPF is withheld;
• with INSS: usually together with the pension or benefit application, and again with a new form when family circumstances change;
• it is not compulsory, but as the form itself warns, without this data withholding may be higher than due — the difference can be recovered in the annual IRPF return;
• false or incomplete data, or failing to report changes, is a tax offence (penalty under Article 205 of the General Tax Law, stated on the form);
• INSS acknowledges receipt in section 7.

• section 1: NIF, surnames and name, year of birth; family situation 1, 2 or 3 (and spouse’s NIF for situation 2); disability; moving for a new job; income generated over more than 2 years;
• section 2: children and grandchildren under 25 (or older with a disability) living with you, earning up to €8,000 a year — year of birth, year of adoption, disability, whether they live only with you (up to 4 rows);
• section 3: parents and grandparents over 65 (or younger with a disability) living with you — year of birth, disability, how many descendants they live with;
• section 4: compensatory pension to a former spouse and child support by court order, annual amount;
• section 5: loan on the main home bought or renovated before 2013 — if total income is under €33,007.20 a year;
• section 6: place, date and signature; section 7 is completed by INSS.

• the completed and signed form C-024;
• an identity document with NIE or DNI;
• if needed — the family book (libro de familia) or children’s birth certificates;
• the disability certificate, if declared;
• the court order on maintenance or spousal pension, if declared.

1. Tell the chat about your family in any language: marriage, spouse’s income, children and their years of birth, who lives with you.
2. The assistant picks the family situation, places children and parents in the rows and ticks the boxes.
3. Download the PDF, check it, sign it and hand it to INSS together with your pension or benefit application.

Official form C-024, Seguridad Social: seg-social.es — C-024. Checked 2026-10-09. This is not legal advice.