FAQs

1. Ascendant relatives or orphaned siblings who are members of a large family.
2. The legally separated ascendant or without marriage ties, with two children without the right to receive annuities for foodstuffs and for which they have the right to the total tax-free threshold.
3. Taxpayers with a right to the application of the tax-free thresholds for disabled descendant or ascendant relatives.

1. Being in possession of a valid large family certificate or the disability certification of the descendant or ascendant. It is advisable to confirm the possession of the large family certificate or the disability certificate issued by the autonomous regional government.

   In the case of a legally separated ascendant or one without marriage ties, they must have two children without the right to receive annuities for foodstuffs and for which they have the right to the total of the tax-free threshold.

2. All applicants, the holders of large family certificates and descendants or ascendants that must be shown on the application must have a Tax ID Code (NIF), without which early payment cannot be made.

3. Be self-employed or employed and registered in the corresponding regime of the Social Security Institute or mutual society and have paid the minimum number of contributions indicated in the following question. In a collective application it is sufficient for the first applicant to fulfill this requirement.

   For the unemployed and pensioners receiving benefits this requirement to be registered in the corresponding regime of the Social Security Institute or mutual society is not applicable.

In order to be able to request the advance payment the applicant must be registered with Social Security or mutual society and contribute the minimum terms 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 of Coal Mining and Seafarers.
2. Workers with part-time employment contract whose working day is at least 50% of the normal workday in the company on a monthly basis, and are registered for the entire month in the regimes mentioned in the previous letter.
3. Employees registered in the Special System for Agricultural Employees included in the Social Security General Regime who have chosen daily contributions that are carried out, at least, ten calendar days into the above-mentioned period.
4. Workers included in the remaining Social Security Special Regimes not indicated in the previous points or mutual society members of the respective mutual societies that are alternatives to Social Security that are registered for fifteen days a month.

Taxpayers who receive the following are excluded from the fulfilment of these requirements:

• contributory and social benefits of the unemployment protection system.

• pensions paid by the General Regime and the Social Security Special regimes or by the Regime of retired Civil Servants.

• professionals who receive similar provisions to the aforementioned recognised by the mutual benefit societies that act as alternatives to the Social Security Special Regime of self-employed workers.

The request for the advance payment can be made when the requirements and conditions established for this right are met, and when the taxpayer opts for the modality of advance payment.

Once the advance refund request has been requested, it is not necessary to repeat the request in January of the following year to carry on receiving the advanced payment. The only case in which it must be filed is if you want to change the type of request (individual to joint or vice versa).

Online, by presenting Tax Form 143 for each deduction you are eligible to, at the e-Office of the Tax Agency using your e-ID, digital certificate or PIN code.

By presenting the filled in and printed Tax Form downloaded from the Tax Agency website at any Tax Agency office. Once printed, it must be signed by all applicants.

Once the advance refund request has been requested, it is not necessary to repeat the request in January of the following year to carry on receiving the advanced payment. The only case in which it must be filed is if you want to change the type of request (individual to joint or vice versa).

• Taxpayers that could have the right to the deduction.
• The voluntary representatives with authorisation to electronically file tax returns or self assessments on behalf of the beneficiary.
• Persons or entities who are classified as social collaborators.

There are two types of advanced payment requests:

1. The collective application , which must be submitted by all applicants who may be entitled to the deduction. The payment of the deduction will be carried out on a monthly basis by bank transfer to the person appearing as the first applicant; 100 euros for each large family, parent or child of a disabled person. This amount shall be 200 euros if it is a special category large family. The first applicant must meet the requirements at the time of filing the request.
2. Individual application . Each applicant will receive the amount resulting from dividing the specified amount indicated above, between the number of taxpayers with the right to the tax-free threshold for the same descendant, ascendant or large family.

• It makes it possible, in many cases, to comply with the requirements, since these are determined on a joint basis, in respect of all applicants, both the number of months in which the requirements are met to have the right to the deduction, as well as the minimum contribution periods to the Social Security Institute or mutual fund.
• In addition, it is understood in this case that the right to the deduction is transferred in favour of the person appearing in the application for advance payment as first applicant.

In these cases, the first applicant must include the amount of the deduction and the advance payment in their income tax return.

Yes. The application shall be submitted by all the taxpayers that could have the right to the deduction with respect to the same descendant, ascendant or large family.

The way to carry out this submission is as follows:

1) If the collective application has been submitted by the first applicant electronically, via the Internet, it will remain in the status "Collective application awaiting adhesion".

The other applicants that form part of the group application must join it. To do so, they must subsequently access the application submitted to join with their electronic certificate or Cl@vePIN. Additionally, there is the possibility for the other applicants to join over the phone.

2) If the collective application is submitted on printed paper obtained from the printing service of the State Tax Administration Agency, the adhesion will be carried out by all applicants signing the application.

3) If the collective application is submitted by telephone, it will not be necessary to subsequently join the rest of the applicants, since the joining must be done in the same telephone call in which the advance payment of the deduction is requested.

No. It can only be modified in the month of January with respect to each of the deductions.

The deduction for large families and the deduction for an ascendant with two children are incompatible with each other.

The deduction for large families is compatible with the deduction for those caring for ancestors or descendants with disabilities.

The deduction for an ascendant with two children is compatible with the deduction for those caring for ancestors or descendants with disabilities.

A social collaborator may only modify the basic details of the request in order to correct errors or communicate a change (Social Security regime, type of large family, etc.).

Yes. The submission of an individual or group application of a third party is permitted, provided that the aforementioned collaborator is registered in the agreements that allow this procedure to be carried out.

In such cases, the application should be submitted electronically over the internet, using the social collaborator's own recognised electronic certificate.

In the case of the submission of a group application by a social collaborator, the electronic adherence of the rest of the members of the group application will not be necessary. The social collaborator, in this case, will be the depository of the documentation where all the other members of the group application authorise it to be submitted in their name.

Yes. Can a social collaborator see the list of requests for a taxpayer that have been filed by them. They will see the details of a request: details of the application and processing status.

You must file two advanced payment requests: with regard to the descendant with disabilities and another in respect of the ascendant.

In this case, they must file an advanced payment request for each ascendant or descendant with disabilities.

Yes, it is necessary that both the applicants and descendants or ascendants with disabilities on the application have a valid tax identification number.

Any change that occurs, which affects the advance payment of the deduction for large families or for those caring for persons with disabilities, as well as the requirements established for receiving them being met where applicable, must be communicated by filing Form 143 within 15 calendar days following the day on which the change or non-compliance of the requirements occurred.

Changes to the advance payment application may be communicated using any of the following means:

1. Electronically over the internet, through the electronic services for communicating changes that are available in the Electronic Office of the Tax Agency.

2. By calling the Customer Service Call Centre of the Tax Agency (telephone number: 901 200 345).

In particular, the following changes should be communicated:

1. Death of the beneficiary of the advance payment of any deductions.
2. Cancellation of the beneficiary's registration in the Social Security Institute or mutual fund.
3. Change of residence of the beneficiary abroad or from the rest of Spain to the Historic Territories of the País Vasco or to the Navarra region.
4. Renunciation of the beneficiary of the advance payment of any deductions.
5. Change of Social Security or mutual fund regime of the beneficiary.
6. Cancellation of any descendants or ascendants, for the purposes of the deduction for ascendants or descendants with disabilities, due to death, loss of the right to apply the tax-free threshold for descendants or ascendants, or due to loss of the qualification as a person with disabilities.
7. Cancellation of any children, for the purposes of the deduction for an ascendant with two children, due to death, loss of the right to apply the tax-free threshold for descendants or due to having the right to receive food benefits.
8. Change in the method of advance payment (only possible in January each year).

Once you have obtained the recognition of the degree of disability, it will be understood as being on the application date of it.

Once you have obtained the recognition of a large family, this will be effective from the application or renewal date.

No, in these cases you do not need to certificate accrediting the degree of disability. Where applicable, you can accredit the disability through INSS resolution.

In these cases, a certificate accrediting the degree of disability is not necessary. Where applicable, you can accredit disability through resolution of State Security.

In these cases the degree of disability can be accredited through the judgement declaring the disability.

The requirement of receiving these benefits is considered fulfilled when they are received any day of the month.

The requirement of having two children without right to receive annuities for foodstuffs will be understood to have been met when this situation occurs on the the last day of each month.

No. It is necessary to be receiving benefits, whether of the contributory or social security type, from the unemployment protection system.

In the event that the filed application contains incorrect details and you wish to modify it, you must do the following:

1. Cancel the application that contains the incorrect details, through the action "Cancellation of application form 143".

2. Submit a new application with the correct details.

• Taxpayers who are legally separated with two children without the right to food benefits, have the right to the full amount of the tax-free threshold when they have care and custody of the children.

  Therefore, when the care and custody is shared, the tax-free threshold for descendant shall be prorated between both parents.

• ascendants not linked by marriage with two children without the right to food benefits, will have the right to apply the full amount of the tax-free threshold when there is no cohabitation with the other parent and both children live only and exclusively with one ascendant.

It is not necessary, those already filed are still being processed. The only case in which it must be filed is if you want to change the type of request (individual to joint or vice versa).