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Taxpayers eligible for the new negative Income Taxes may request advance payment from the Tax Agency starting in January

New deductions for families

 

  • The new deductions for large families and dependents with disabilities can be obtained in advance, month by month
  • The Tax Agency has begun sending letters to potential beneficiaries informing them of the requirements and procedure for requesting monthly payment
  • Beneficiaries must submit an application form, individually or collectively, for each of the deductions to which they are entitled.
  • Applications can be submitted online or by phone starting January 7 and in person starting February 3.

 

December 1, 2014.- Beneficiaries of the three new deductions in Personal Income Tax (IRPF) incorporated by the tax reform to support families will be able to request their advance payment starting next January. The deductions will be included in the 2015 annual income tax return, to be submitted in 2016, where the amounts received as advance payment will be regularised.

The Tax Agency has already started sending information letters to potential beneficiaries, which include the requirements and procedure for the monthly collection of these negative taxes.

The request for advance payment can be made collectively or individually by submitting a new form, 143, for each of the deductions, which can be accumulated with each other, to which the beneficiaries are entitled (100 euros per month for a large family and for each descendant and ascendant with a disability; 200 euros in the case of large families in a special category).

The deductions, which may reach 1,200 euros per year for each disabled descendant or ascendant and for a large family, and 2,400 euros in the case of special category large families, will be calculated in proportion to the number of months in which the requirements are met.

The requirements are two: On the one hand, carrying out an activity for which contributions are made to Social Security or an alternative mutual fund; On the other hand, having the right to apply the minimum for a disabled descendant or ascendant, or being an ascendant or orphaned sibling of a father and mother and forming part of a large family.

The limit for each of the deductions will be the total contributions and fees to Social Security and/or mutual funds accrued in each tax period. If you are entitled to the deduction for having several ancestors and/or descendants with disabilities, the limit will be applied independently to each of them.

 

Procedure for requesting advance payment

Once completed, the application form can be submitted online from January 7 on the Tax Agency website ( sede.agenciatributaria.gob.es ) using 'Cl@ve', '24-hour PIN', electronic ID or digital certificate. At the end of the letter sent to the beneficiaries, the Secure Verification Code (CSV) required for new registrations in Cl@ve for those beneficiaries who are not registered in the 24-hour PIN is included. Applications can also be submitted from that date by calling 901 200 345.

From 3 February, the application can also be submitted at any Tax Agency office, after completing it on the Agency's website, printing it out and signing it by all applicants.

When there are several beneficiaries of the same deduction, the advance payment will be requested collectively or individually, a choice that can be modified for the different deductions in January of each year.

In the case of a collective application, all applicants who may be entitled to the deduction must sign the application. The person who is the first applicant must meet the requirements for payment of the deduction at the time the application is submitted and will be the one who receives the monthly bank transfer. If the beneficiaries opt for individual application, the amount of the deduction will be divided equally between the different applicants.

 

Who can apply for an advance payment?

- Ancestors –or orphaned siblings– who are part of a large family.
- Taxpayers entitled to apply the minimums for descendants or ascendants with disabilities.

 

Requirements

- Large family title and/or disability certificate : Applicants must prove that they have documentation proving that they are a large family and a certificate of disability for their ascendant or descendant. The Autonomous Communities will send this documentation directly to the Tax Agency.
- Tax Identification Number (NIF) of all applicants, as well as of descendants and ascendants with disabilities. For minors under 14 years of age who do not have a NIF, a NIF with the letter 'K' for minors can be requested at the offices of the Tax Agency.
- Registration with Social Security or mutual insurance company and minimum contribution periods (in collective applications, it is sufficient that the requirement is met by the person listed as the first applicant).