{"id":5954,"date":"2026-09-11T10:17:32","date_gmt":"2026-09-11T08:17:32","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/what-are-german-payroll-tax-classes-and-how-to-change-the-tax-class-from-4-to-3\/"},"modified":"2026-10-06T12:52:15","modified_gmt":"2026-10-06T10:52:15","slug":"cuales-son-las-clases-de-impuestos-sobre-la-nomina-en-aleman-y-como-cambiar-la-clase-fiscal-de-4-a-3","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/es\/faq\/what-are-german-payroll-tax-classes-and-how-to-change-the-tax-class-from-4-to-3\/","title":{"rendered":"\u00bfCu\u00e1les son las clases de impuestos sobre la n\u00f3mina en Alemania y c\u00f3mo cambiar la clase fiscal de 4 a 3?"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Clases de impuestos sobre la n\u00f3mina en Alemania<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\nLas diferentes situaciones familiares y laborales se han clasificado en un total de 6 clases impositivas sobre los salarios, dentro de las cuales se clasifica a una persona como trabajadora. En particular, los c\u00f3nyuges casados pueden elegir entre distintas clases impositivas sobre los salarios para tributar de forma \u00f3ptima la parte de su ingreso calculada conjuntamente.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em>Clase de impuestos sobre los salarios 1<\/em><\/strong> \u2013 Para empleados con la situaci\u00f3n marital de soltero, viudo o separado\/divorciado.<\/li>\n\n\n\n<li><strong><em>Clase de impuestos sobre los salarios 2<\/em><\/strong> \u2013 Clase de impuesto sobre los salarios para empleados con padres solteros.<\/li>\n\n\n\n<li><strong><em>Clase de impuestos sobre los salarios 3<\/em> \u2013<\/strong> Un empleado casado con hijos (beneficiario de la prestaci\u00f3n parental) y solo si el c\u00f3nyuge ha elegido la clase fiscal 5.<\/li>\n\n\n\n<li><strong><em>Clase de impuestos sobre los salarios 4<\/em> <\/strong>\u2013 Personas casadas con ingresos iguales (por ejemplo, ambos ganan 35.000 \u20ac \/ a\u00f1o)<\/li>\n\n\n\n<li><strong><em>Clase de impuestos sobre los salarios 5<\/em> <\/strong>\u2013 Esta clase fiscal debe elegirse si ambos c\u00f3nyuges est\u00e1n empleados y uno de ellos ha elegido la clase fiscal 3.<\/li>\n\n\n\n<li><strong><em>Clase de impuestos sobre los salarios 6<\/em> <\/strong>\u2013 La clase fiscal 6 se aplica a todos los empleados que reciben sueldos de m\u00e1s de un empleador.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Cambie su clase fiscal: La solicitud para cambiar la clase fiscal de 4 a 3.<\/h2>\n\n\n\n\u00bfEst\u00e1 casado y quiere elegir una clase fiscal diferente? Puede hacerlo, simplemente rellene un formulario y ya est\u00e1. Pero no se preocupe, incluso si no ha elegido la combinaci\u00f3n m\u00e1s favorable, no pagar\u00e1 un centavo m\u00e1s en impuestos. Porque: La liquidaci\u00f3n final solo se realiza en la declaraci\u00f3n de impuestos.\n\n\n\n<h3 class=\"wp-block-heading\"><em>Selecci\u00f3n de la categor\u00eda fiscal para los c\u00f3nyuges<\/em>.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si solo uno de los c\u00f3nyuges recibe ingresos por trabajo (por ejemplo, salario o pensi\u00f3n), la tasa de impuesto sobre la renta m\u00e1s baja se paga para \u00e9l o ella en la clase de impuestos III. Esto tambi\u00e9n se aplica si el otro c\u00f3nyuge obtiene ingresos imponibles, por ejemplo, una pensi\u00f3n de jubilaci\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Sin embargo, si ambos c\u00f3nyuges reciben ingresos provenientes de actividades no propias de la actividad econ\u00f3mica, la elecci\u00f3n resulta m\u00e1s dif\u00edcil.<br>Las personas casadas pueden elegir entre las combinaciones de clases fiscales:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IV \/ IV o<\/li>\n\n\n\n<li>III\/V o<\/li>\n\n\n\n<li>Factor IV \/ Factor IV (el llamado m\u00e9todo del factor).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><em>\u00bfCu\u00e1ndo es posible un cambio de clase fiscal?<\/em><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\nDesde el 1 de enero de 2020, los c\u00f3nyuges y los socios civiles pueden cambiar la clase de impuesto sobre la renta varias veces al a\u00f1o. A diferencia del pasado, ya no existen requisitos especiales que deban cumplirse para ello.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><em>Cambio de clase fiscal en tiempos del ELStAM<\/em>.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\nCon la transici\u00f3n al procedimiento electr\u00f3nico ELStAM, contin\u00faan aplic\u00e1ndose las combinaciones de clases impositivas anteriores. Sin embargo, en el caso del procedimiento de factoring, el factor debe aplicarse nuevamente cada a\u00f1o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tras el matrimonio, ambos c\u00f3nyuges reciben autom\u00e1ticamente la clase fiscal IV en el procedimiento ELStAM en todos los casos, incluso si uno de ellos no recibe ning\u00fan salario. Si desea la combinaci\u00f3n de clases fiscales III\/V o el procedimiento de factorizaci\u00f3n, debe solicitarlo en la oficina fiscal.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><em>As\u00ed es como cambias la clase fiscal<\/em>.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Para cambiar su clase fiscal, puede utilizar el formulario oficial \u201cAntrag auf Steuerklassenwechsel bei Ehegatten\u201d <a href=\"https:\/\/www.elster.de\/eportal\/formulare-leistungen\/alleformulare\/elevermaessigungelstam\" target=\"_blank\" rel=\"noopener\">(Solicitud de cambio de clase fiscal para los c\u00f3nyuges)<\/a>, que debe ser firmado por ambos c\u00f3nyuges y luego enviado a la oficina fiscal.<br><br>No te preocupes, incluso si no has elegido la combinaci\u00f3n m\u00e1s favorable, no terminar\u00e1s pagando un centavo m\u00e1s en impuestos. Esto se debe a que la liquidaci\u00f3n final se realiza en la declaraci\u00f3n de impuestos al final del a\u00f1o, y aqu\u00ed las clases impositivas no tienen ning\u00fan rol en la cantidad de impuestos estimados.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si elige una clase impositiva desfavorable, pagar\u00e1 demasiado impuesto sobre la renta durante el a\u00f1o y, por lo tanto, renunciar\u00e1 a la liquidez y a posibles intereses. Sin embargo, podr\u00e1 disfrutar de un reembolso del impuesto el a\u00f1o siguiente cuando presente su declaraci\u00f3n de impuestos.<br><br>A veces incluso puede ser ventajoso elegir una clase impositiva que sea desfavorable desde el punto de vista fiscal. Esto se debe a que esta clase impositiva suele influir en la cantidad de beneficios de reemplazo salarial.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/www.consultinghouse.eu\/es\/servicios\/servicios-para-empleadores\/gestion-de-nominas\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Payroll20Solutions.png\" alt=\"Soluciones de n\u00f3mina laboral alemanas\"\/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Este art\u00edculo habla sobre las diferentes clases fiscales en Alemania. A veces los empleados quieren cambiar su clase fiscal de clase 4 a clase 3. Este art\u00edculo explica c\u00f3mo solicitar esta modificaci\u00f3n manualmente.<\/p>","protected":false},"template":"","faq_category":[17],"class_list":["post-5954","faq","type-faq","status-publish","hentry","faq_category-payroll-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What are German Payroll Tax Classes and how to change the tax class from 4 to 3? - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Explore German payroll tax classes and the application process discussed for changing from tax class 4 to tax class 3.\" \/>\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.consultinghouse.eu\/es\/faq\/cuales-son-las-clases-de-impuestos-sobre-la-nomina-en-aleman-y-como-cambiar-la-clase-fiscal-de-4-a-3\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What are German Payroll Tax Classes and how to change the tax class from 4 to 3? 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