Second monthly payment of the negative Income Taxes

 

• In the next payment, to be carried out at the end of April, the cases of single parent families with two children, pensioners and the unemployed will also be included
• Applicants who have presented Form 143 requesting advance payment with formal errors will be able to expedite payment online or by telephone

April 13, 2015.- The Tax Agency has already disbursed more than 106,000 advance payments to the beneficiaries of the three new deductions in the Personal Income Tax (IRPF) incorporated by the tax reform to support families.

Royal Decree-Act 1/2015 has established a new regime for single parent families with two children and expanded the field of advance family deductions, whereby they can be requested by pensioners and the unemployed who are responsible for ascendants or descendants with disabilities, or are part of a large family or a single parent family with two children. Beneficiaries by virtue of these three additional cases will begin to receive the monthly payment at the end of April.

In the second month of the operation of the early payment system 197,000 advance payments have been requested, according to the Agency, after it had carried out the first phase of filtering of the applications. Of 106,000 payments made, almost 93,000 correspond to the deduction for large families, almost 13,000 to the deduction for those caring for a descendant with disabilities and more than 150 to the deduction for those caring for an ascendant with disabilities.

The remaining payments will be made once the applicants clear up various formal errors in the completion of the form (basically a failure to include all the beneficiaries in collective applications and the incorrect recording of the number of beneficiaries in both individual and collective applications).


Advance payment table

SPANISH TAX AGENCY DELAGATIONS	ADVANCE PAYMENTS
TOTAL	106.022
ANDALUSIA	21.054
ARAGÓN	2.771
ASTURIAS	1.093
THE BALEARIC ISLANDS	2,274
CANARY ISLANDS	2.824
CANTABRIA	962
CASTILLA-LA MANCHA	6.967
CASTILE-LEÓN	5.683
CATALONIA	19.371
EXTREMADURA	2.807
GALICIA	3.836
MADRID	18.984
MURCIA	6.595
LA RIOJA	917
VALENCIAN COMMUNITY	9.061
CEUTA	626
MELILLA	197

New assumptions

After the second month of operation of the advance payment system, the Tax Agency continues to receive new applications, more than 306,000 to date, which, once the detected submission errors have been refined and resolved, will translate into new advance payments. Of all the requests received, 9,738 correspond to the new regime for single parent families with two children, while the numbers of pensioners and the unemployed who have requested large family or single parent family deductions, or those responsible for ascendants or descendants with disabilities have now reached 37,134 requests.

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

The deductions are cumulative (except for those for large families and single-parent families with two children, which are alternatives), and are calculated in proportion to the number of months in which the requirements are met. If the request has not been made until now, it is possible to request the monthly payment from April. In any case, amounts not received in advance may be deducted in the Personal Income Tax return to be filed in 2016.


Correction of errors in the submission of applications

Applicants that have filed Form 143 to request advance payment with errors will be able to expedite the payment over the internet, within the section of the Tax Agency website specific to family deductions, and also by phone (901 200 345), by completing or modifying the application already presented, using the means of help provided by the Agency. In this way, payees will be able to receive payments in accordance with the initial date of the request and, therefore, will not lose rights by way of an erroneous submission.

In the case of failure to include a beneficiary, the defect of the form may be resolved by accessing the "Joining a collective application (rest of applicants)" procedure with the ‘Cl@ve PIN’ or the electronic certificate of the beneficiaries to be added. The application for which the adhesion is missing must be selected and, in the identification of the beneficiary not included in the initial application, the "Join" option must be clicked.

In the event that a beneficiary was incorrectly entered, a specific option on the website of the Agency is available from today which will also allow the initial application to be modified. To do so, access the "Consultation of details and processes" using ‘Cl@ve PIN’ or certificate, and go to the section that will be available to modify the Form 143 filed. Two examples of this second group of defects of the form are the inclusion of the children of a large family as beneficiaries, when the beneficiaries are actually the progenitors, and individual applications in which fewer beneficiaries than those actually eligible have been entered.


Procedure for requesting advance payment for the first time

Once completed, the application form can be submitted online on the Tax Agency website ( sede.agenciatributaria.gob.es ) using a PIN code, electronic ID or digital certificate. The application can also be formalised by telephone on 901 200 345 and in any branch of the Tax Agency, after completing Form 143 on the Tax Agency website, printing it and having it signed by all applicants.

When there are several beneficiaries of the same deduction, the advance payment is 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, on the other hand, for individual applications, the amount of the deduction is divided equally among the various applicants.


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.

- Tax Identification Number (NIF) of all applicants listed in the application, 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 a mutual fund and minimum contribution periods (in collective applications, it is sufficient for the requirement to be met by the person listed as the first applicant), except for pensioners and the unemployed.