Deduction for caring for a spouse with disabilities
Who is entitled to the deduction, how much you are entitled to, and how to claim it
Application for advance payment
You can request it:
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If you work as a self-employed person or as an employee for each of the months in which you are registered with Social Security or Mutual Insurance and pay contributions for the following periods:
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With a full-time contract, registered at least fifteen days of each month, in the General Regime or in the special Regimes of Coal Mining and Sea Workers.
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With a part-time contract with a working day of at least 50% of the normal working hours in the company, on a monthly basis, registered throughout the month if you are in the regimes of the previous point.
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As an employed person registered in the Special Agrarian Regime of Social Security and having opted for daily contribution bases, at least ten real days in said period.
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In the remaining special Social Security Regimes or alternative mutual societies to Social Security, registered for fifteen days in the month.
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If you receive a contributory and assistance benefit from the unemployment protection system or a pension from Social Security or Passive Classes for each of the months in which you receive it.
The annual income of your spouse that we will take into account, so that you benefit from the advance payment, is that of the last tax period whose deadline for filing Personal Income Tax has ended at the beginning of the year in which you request the payment.
Present this model for:
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Request advance payment. Submit an individual application from the moment you meet the requirements. You don't have to submit a new application every year.
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Communicate variations that affect the advance payment or if you fail to meet any of the necessary requirements to receive it.
You have 15 calendar days from when these situations occur to report it.
To present this model, both you and your spouse must have a NIF .