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
Application for and transfer of 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.
Present this model for:
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Request advance payment. You must submit an application for each descendant with a disability that generates the right to the deduction. Do it from the moment you meet the requirements.
The request can be:
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Individual: There is only one person with the right to the deduction or, there is more than one person with the right to the deduction for the same descendant and each of them requests the corresponding payment.
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Collective: There is more than one person with the right to the deduction for the same descendant and all of them give up their right in favor of one of them.
You must indicate as the first applicant the person who meets, at the time of submitting the application, all the requirements. 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 the month of January.
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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 submit this model, all applicants and the descendant with disabilities that you include in the applications must have a NIF.
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If you have submitted a collective advance payment request, the right will be deemed transferred in favor of the first applicant. This must record, in the Personal Income Tax declaration , the entire advance payment received.
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If you have submitted a request for an individual advance payment and want to transfer the right, do so in the personal income tax return. The right will be understood as transferred to whoever applies the deduction in their declaration.
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If you are not obliged to declare, you have not submitted a request for collective advance payment and you want to assign the right, submit, within the same deadline for submitting the income tax return, Form 121.