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Practical manual for Income Tax 2023.

Assumptions and requirements

Taxpayers entitled to apply these deductions may request advance payment from the State Tax Administration Agency 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 with the corresponding Social Security or mutual insurance scheme, for each of the months in which they are registered with Social Security or a mutual insurance scheme and pay contributions for the minimum periods indicated below:

  1. 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 for Coal Mining and Sea Workers.

  2. Workers with part-time employment contracts whose working hours are at least 50% of the regular working hours in the company, on a monthly basis, and who are registered for the entire month under the schemes mentioned in the previous paragraph.

  3. In the case of self-employed workers registered in the Special System for Self-Employed Agricultural Workers included in the General Social Security Regime when daily contribution bases have been chosen, who work at least ten actual days in said period.

  4. Workers included in the remaining Special Regimes of Social Security not mentioned in the previous paragraphs or members of the respective mutual societies alternative 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 protection system, Social Security pensions or Passive Classes and benefits similar to the above, for each of the months in which such benefits are received .

The State Public Employment Service, Social Security, and the alternative social security mutual funds to Social Security and any other body that pays benefits and pensions shall be required to provide electronically to the State Tax Administration Agency during the first ten days of each month the data of the persons to whom they have paid the aforementioned benefits or pensions during the previous month.

3. For the advance payment of the deduction for a legally not separated spouse , the amount of the annual income to be taken into consideration will be that corresponding to the last tax period whose deadline for filing the self-assessment would have ended at the beginning of the year in which its advance payment is requested.