Application of deductions in the personal income tax return

Deductions reduce the differential rate, regardless of whether said differential rate is positive or negative. Consequently, the amount of the deductions to be applied must be stated in the declaration for the year in the section corresponding to "Differential rate and result of the declaration", of the declaration model, boxes [ 0623 ] for the deduction for dependent descendants with disabilities, [ 0636] for the deduction for dependent ascendants with disabilities, [0248] for the deduction for a legally not separated spouse with a disability, [ 0660 ] for the deduction for a large family and [ 0662 ] for the deduction for an ascendant, legally separated or without a marital bond, with two children without the right to receive annual alimony.

Note: Descendants or ascendants and the legally non-separated spouse with a disability who are related to the deductions for dependent persons with disabilities must have NIF .

Taxpayers to whom the Tax Agency has paid monthly amounts in advance payment upon request must enter the sum of these, based on the corresponding deduction, in boxes [0624] (deduction for dependent disabled descendants), [0637] (deduction for dependent disabled ascendants), [0249] (deduction for dependent disabled spouse not legally separated) [0661] (deduction for large family) and [0663] (deduction for ascendant, legally separated or without marital ties, with two children without the right to receive annual alimony) of declaration .

Likewise, when amounts have been collected in advance and the taxpayer, in the case of dependent persons with disabilities, is not entitled to the minimum for descendants or ascendants, he/she must regularize this situation in his/her declaration for the IRPF by recording in boxes [0664] or [0666] , as appropriate, the amount collected that must be regularized.

In the case of taxpayers not required to declare , such regularization will be carried out by means of the payment of the excess amounts received in the place, form and period determined by the Minister of Finance .

See in this regard Order HFP /105/2017, of February 6, approving models 121 and 122 ( BOE of February 10).

Note: Late payment interest will not be payable for the receipt, through advance payment and for reasons not attributable to the taxpayer, of amounts greater than those corresponding to deductions for large families or for dependent persons with disabilities.