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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

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Application for advance payment

You can request it:

  • If you are self-employed or employed for each of the months in which you are registered with Social Security or Mutual Insurance and you pay contributions for the following periods:

    • With a full-time 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.

    • With a part-time contract with a working day of at least 50% of the normal working hours in the company, calculated monthly, with full employment for the entire month if you are in the regimes of the previous point.

    • As an employee registered in the Special Agricultural Regime of Social Security and having opted for daily contribution bases, at least ten actual days in said period.

    • In the remaining special Social Security regimes or alternative mutual funds to Social Security, in active service for fifteen days in the month.

  • If you receive a contributory and assistance benefit from the unemployment protection system or a pension from Social Security or Civil Service 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 IRPF ended at the beginning of the year in which you request the payment.

Submit this model for:

  1. Request advance payment. Submit an individual application as soon as you meet the requirements. You do not have to submit a new application each year.

  2. Report any changes that affect your advance payment or if you fail to meet any of the requirements necessary to receive it.

    You have 15 calendar days from the time these situations occur to report it.

To submit this form, both you and your spouse must have a NIF .