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Practical manual for Income Tax 2023.

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 application for advance payment

The request for advance payment may be submitted from the moment in which, having fulfilled the requirements and conditions established for the right to its collection, the taxpayer opts for the advance payment modality of the same.

The application must comply with form 143 approved by Order HAP/2486/2014, dated 29 December (Official State Gazette, 31 December), amended by Orders HAP/410/2015, dated 11 March (Official State Gazette, 12 March) and HAC/763/2018, dated 10 July (Official State Gazette, 18 July), and the data in said form that correspond to the type of deduction being requested must be completed.

Order HAC/763/2018, of July 10, has modified, for applications for advance payment of deductions for large families and dependent persons with disabilities submitted from August 1, 2018, form 143 to introduce the new deduction for a legally not separated spouse with a disability.

However, with regard to the increase in the deduction for large families for each of the children that form part of the large family, which exceeds the minimum number of children required for said family to have acquired the status of a large family of general or special category, no modification is included in the section "Deduction for large families" of form 143 since, with the information available, it will be the Tax Agency itself that directly calculates and pays 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 application for advance payment has been submitted, it will not be necessary to repeat it during the entire period in which you are entitled to advance payment of the deduction, except to report any subsequent changes.

An application must be submitted for each deduction to which one may be entitled and, in the case of the deduction for dependent ascendants or descendants with disabilities, for each ascendant or descendant who is entitled to the deduction.

2. Methods for requesting advance payment and its processing

The application may be submitted using one of the following two methods:

  1. Individual mode.

    An application must be submitted for each taxpayer entitled to a deduction.

    In this type of application, the applicant will be paid the amount resulting from dividing the corresponding amount by the number of taxpayers entitled to apply the minimum for the same descendant or ascendant with a disability, or by the number of ascendants or siblings with no father or mother who are part of the same large family, depending on the type of deduction in question.

    The amount of the monthly deduction for a legally not separated spouse with a disability will be 100 euros and the application must always be individual, corresponding to a single taxpayer.

  2. Collective modality .

    The application must be submitted by all taxpayers who may be entitled to the deduction for the same descendant, ascendant or large family.

    In this type of application, the first applicant must be designated as a taxpayer who, at the time of submitting the application, meets the requirements for the application of the corresponding deduction.

    The advance payment will be made monthly without any prorating, 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 large families, this amount will be increased by 50 euros per month 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 a large family of general or special category, as appropriate.

Each January, the application method for each of the deductions may be modified.

Applicants, their legally non-separated spouse with a disability, and any disabled descendants or ascendants listed in the application must have a tax identification number.

3. Resolution

The State Tax Administration Agency, in view of the application received and the data in its possession, if it considers the application to be appropriate, will automatically pay the applicant the amount of each deduction in advance and on account.

In the event that advance payment of the deduction is not appropriate, the State Tax Administration Agency will issue an express resolution that will be notified to the interested party. The agreement denying the request must in all cases be reasoned.

4. Payment

The advance payment of deductions will be made monthly by the State Tax Administration Agency, by bank transfer, for the amount corresponding to whether it is an individual or collective application and the months in which the conditions are met. The Minister of Finance (currently, the Minister of Finance) may authorize payment by crossed or personal check when circumstances justify it.