Advance payment request and its processing
The processing of the advance payment will be carried out in accordance with the following procedure:
1. Submission of the application for advance payment
The request for advance payment may be submitted from the moment in which, having met the requirements and conditions established for the right to receive it, the taxpayer opts for the modality of advance payment thereof.
The application will conform to model 143 approved by Order HAP/2486/2014, of December 29 (BOE of 31), modified by Orders HAP/410/2015, of March 11 (BOE of 12) and HAC/763 /2018, of July 10 (BOE of 188), and the data of said model must be completed that correspond to the type of deduction being requested.
Order HAC/763/2018, of July 10, has modified, for requests for advance payment of deductions for large families and dependents with disabilities submitted as of August 1, 2018, model 143 to introduce the new deduction for non-legally separated spouse with a disability.
However, regarding the increase in the deduction for large families for each of the children who are part of the large family, which exceeds the minimum number of children required for said family to have acquired the status of large family of general or special category , no modification is included in the "Deduction for large family" section of form 143 since, with the information at its disposal, the Tax Agency itself will calculate and directly pay the aforementioned increase to taxpayers who, having the right , have requested the advance payment of this deduction, without it being necessary to provide additional information.
Once the request for advance payment has been submitted, it will not be necessary to reiterate it during the entire period in which one is entitled to advance payment of the deduction, except to communicate any variations that occur subsequently.
An application will be submitted for each deduction to which one may be entitled and, in the case of the deduction for ascendants or descendants with dependent disabilities, with respect to each ascendant or descendant who gives the right to the deduction.
2. Modalities for requesting advance payment and its processing
The application may be submitted using one of the following two methods:
An application will be submitted for each taxpayer entitled to deduction.
In this type of application, the applicant will be paid the amount resulting from dividing the corresponding amount between the number of taxpayers entitled to the application of the minimum with respect to the same descendant or ascendant with a disability, or between the number of ascendants or orphaned siblings of father and mother who are part of the same large family, according to the type of deduction in question.
The amount of the monthly payment of the deduction for a non-legally separated spouse with a disability will be 100 euros and the application will always be individual, corresponding to a single taxpayer.
Collective modality .
The application will be submitted by all taxpayers who may be entitled to the deduction with respect to the same descendant, ascendant or large family.
In this type of application, a taxpayer who meets, at the time of submitting the application, the requirements established for the application of the corresponding deduction, must be designated as the first applicant.
The advance payment will be made monthly without any proration, in the amount of 100 euros for each descendant, ascendant or large family. This amount will be 200 euros if it is a large family of special category. In the case of a large family, this amount will increase by 50 euros per month for each of the children who are part of the large family, that exceeds of the minimum number of children required for said family to have acquired the status of a large family of general or special category, as appropriate.
Each January the application method for each of the deductions may be modified.
Applicants, the non-legally separated spouse with a disability and the descendants or ascendants with disabilities who are listed in the application, must have a tax identification number.
The State Tax Administration Agency, in view of the request received and the data in its possession, if it considers the request appropriate, will automatically pay in advance the amount of each deduction to the applicant.
In the event that the advance payment of the deduction is not appropriate, the State Tax Administration Agency will proceed to issue an express resolution that will be notified to the interested party. The agreement that denies the request must in all cases be motivated.
The payment of the deductions in advance will be made monthly by the State Tax Administration Agency, by bank transfer, for the corresponding amount depending on whether it is an individual or collective request and the months in which the conditions are met. The Minister of Finance may authorize payment by crossed or nominative check when circumstances justify it.