Transfer of the right to deduction
What does it consist of
When two or more taxpayers have the right to apply any of the deductions with respect to the same descendant, ascendant or large family, the right to the deduction may be transferred to one of them.
It is considered that there is no lucrative transfer for tax purposes due to this assignment.
Cases in which the right is understood to have been transferred in favor of another taxpayer
The right is understood to have been transferred in the following cases:
When two or more taxpayers have the right to apply any of the deductions and have submitted a request for advance payment collectively, the right to the deduction will be deemed to have been transferred in favor of the first applicant, who must record it in the declaration. IRPF ##1##the amount of the deduction and the entire advance payment received.
In the remaining cases, the right to the deduction will be deemed to have been transferred in favor of the taxpayer who applies the deduction in their declaration, and this circumstance must be stated in the declaration of all taxpayers who have the right to the deduction, unless the transferor is not required to declare , in which case such transfer will be carried out by submitting form 121, which must be submitted within the period established in each year for the submission of the personal income tax return. .
See in this regard Order HFP/105/2017, of February 6, which approves model 121 "Personal Income Tax. Deductions for large families or those caring for persons with disabilities. Communication of the transfer of the right to deduction by taxpayers not required to file a declaration" ( BOE of February 10).
Note: In the case of transfer of the right to another taxpayer, it must be indicated in the declaration, within the corresponding deduction, that they have transferred the right to the deduction and, where applicable, the NIF of the assignor.
Special rules for calculating the deduction when the right is assigned
When the transfer is carried out, for the purposes of calculating the deduction, the following special rules will apply:
The amount of the deduction will not be prorated among them, but will be applied entirely by the taxpayer in whose favor the deduction was transferred.
The months in which any of the taxpayers who were entitled to the deduction meet the requirements will be counted.
The total contributions and fees to Social Security and Mutual Insurance corresponding to all taxpayers who are entitled to the deduction will be taken into account jointly.
Any amounts that have been received in advance will be considered to have been obtained by the taxpayer in whose favour the deduction has been assigned.