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Deduction for those caring for descendants 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 and transfer of 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.

Submit this model for:

  1. Request advance payment. You must submit an application for each disabled descendant who generates the right to the deduction. Do it from the moment you meet the requirements.

    The request can be:

    • Individual: There is only one person entitled to the deduction or, there is more than one person entitled to the deduction for the same descendant and each of them requests the payment that corresponds to them.

    • Collective: There is more than one person entitled to the deduction for the same descendant and they all transfer their right in favor of one of them.

      You must indicate as the first applicant the person who meets all the requirements at the time of submitting the application. This will be the one that receives the full advance payment.

    You do not have to submit a new application every year unless you want to change from individual to collective or vice versa. In this case, submit it in January.

  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, all applicants and the disabled descendant that you include in the applications must have a NIF.

  • If you have submitted a collective advance payment application, the right will be deemed to be transferred to the first applicant. The latter must record, in the IRPF declaration, the total amount of the advance payment received.

  • If you have submitted an application for an individual advance payment and want to transfer the right, do so in your personal income tax return. The right will be deemed to be transferred to the person who applies the deduction in their return.

  • If you are not required to file, you have not submitted a request for collective advance payment and you want to transfer the right, submit Form 121 within the same period for filing your income tax return.