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 the application for advance payment

The request for advance payment may be submitted from the moment in which, having met the requirements and conditions established for the right to receive it, the taxpayer opts for the modality of advance payment thereof.

The application will conform to model 143.

Once the request for advance payment has been submitted, it will not be necessary to reiterate it during the entire period in which one is entitled to advance payment of the deduction, except to communicate any variations that occur subsequently.

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

2. Modalities for requesting advance payment and its processing

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

1. Individual mode.

   An application will be submitted for each taxpayer entitled to deduction.

   In this type of application, the applicant will be paid the amount resulting from dividing the corresponding amount between the number of taxpayers entitled to the application of the minimum with respect to the same descendant or ascendant with a disability, according to the type of deduction in question. .

   The amount of the monthly payment of the deduction for a non-legally separated spouse with a disability will be 100 euros and the application will always be individual, corresponding to a single taxpayer.

2. Collective modality .

   The application will be submitted by all taxpayers who may be entitled to the deduction with respect to the same descendant or ascendant.

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

   The advance payment will be made monthly without any proration, for the amount of 100 euros for each descendant or ascendant.

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

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

3. Resolution

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

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

4. Payment

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