8.9.7.1. Completion

Although the details of this deduction will appear in the corresponding boxes, all the necessary data will be filled in using personal and family data when filling out the identification data.

Important : All the information we indicate below must be completed by each of the disabled descendants entitled to a deduction.

To obtain the deduction amount, you must fill in the following information:

First, you must indicate the NIF of the descendant, and the number of taxpayers entitled to the minimum for descendants.

If this were the case, you must tell us the date of death of the other parent if it occurred during the 2017 financial year.

If the disability situation occurs within the tax period, you must first indicate the date of recognition of said disability. In this regard, if the social services of your Autonomous Community determine that you are a disabled person, for all purposes, the date you must indicate is the date of the application for disability.

Likewise, if the disability situation ends during the year, the corresponding date must be indicated.

Assignment of rights

You must indicate whether you are transferring the right to the deduction that may correspond to you to another taxpayer who is also entitled to the same deduction and for the same descendant. If so, you must indicate the NIF of said taxpayer.

In the event that other taxpayers assign to you the right to receive the entire deduction, you must indicate this fact, completing the NIF of the assignor, if this is not your spouse.

You must also indicate in the corresponding boxes the amount of the deduction that has been collected in advance, including, if the right to the deduction is assigned to you, the amount also collected by the other parent or guardian.

Data relating to pensioners or unemployed. If you are unemployed or receive a Social Security pension, a pension from the Civil Service or an alternative mutual insurance company during the entire year, you must check only the box corresponding to for all months of the year. If it is not the entire year, you must mark the months in which you do have perceptions of this type. In the case of transfer, and if the transferor is not the spouse, the same data relating to the spouse must also be indicated.

Social Security or mutual insurance contributions . If you have contributions throughout the year, including the transferor's contributions, equal to or greater than, in each of the months, the result of dividing 100 euros by the number of people who are going to apply the deduction, or, in other words, if the sum of the contributions of all taxpayers entitled to the deduction is equal to or greater than 100 euros, you must indicate only this detail in the corresponding box. Otherwise, it must reflect the contributions made monthly. In the case of transfer, and if the transferor is not the spouse, the same data relating to the spouse must also be indicated.

Finally, if you are not required to file a return but do so, you must indicate whether this is done jointly or individually.

Only in the event that you have received an advance payment from a descendant, for which you are not entitled to the minimum for descendants, you must fill in the boxes in the section “ REGULARIZATION OF THE ADVANCE PAYMENT RECEIVED BY DESCENDANTS WITH DISABILITIES IN YOUR DEPENDENCE” indicating the NIF of the descendant or descendants and the advance payment received.