Assumptions and requirements
Taxpayers entitled to the application of these deductions may request payment from the State Tax Administration Agency in advance in the following cases and with the requirements indicated:
1. In the case of taxpayers who carry out a activity on their own or as an employee for which they are registered in the corresponding Social Security or mutual insurance regime, for each one of the months in which they are registered with Social Security or Mutual Insurance and contribute the minimum terms indicated below:
Workers with a full-time employment contract, registered for at least fifteen days of each month in the General Regime or in the special Regimes of Coal Mining and Sea Workers.
Workers with a part-time employment contract whose working day is at least 50 percent of the ordinary working day in the company, on a monthly basis, and who are registered throughout the month in the regimes mentioned in the previous paragraph. .
In the case of employed workers registered in the Special System for Agricultural Employed Workers included in the General Social Security Regime when they have opted for daily contribution bases, who work at least ten real days in said period.
Workers included in the remaining Special Social Security Regimes not mentioned in the previous paragraphs or mutual members of the respective alternative mutual societies to Social Security who are registered for fifteen days in the month.
2. In the case of taxpayers who receive contributory and assistance benefits from the unemployment protection system, pensions from Social Security or Passive Classes and similar benefits to the above, for each of the months in which such benefits are received .
The State Public Employment Service, Social Security, and social security mutual societies alternative to Social Security and any other organization that pays benefits and pensions will be obliged to provide electronically to the State Tax Administration Agency during the first ten days of each month the data of the people who have received the aforementioned benefits or pensions during the previous month.
3. For the advance payment of the deduction for a spouse not legally separated , the amount of the annual income to be taken into consideration will be those corresponding to the last tax period whose deadline for submitting self-assessment had ended at the beginning of the year in which advance payment is requested.