Monthly payment of negative taxes

Of the total payments, more than 150,000 correspond to large families, once the new cases of pensioners and unemployed have been incorporated.

July 28, 2015.- The Tax Agency has disbursed more than 198,500 advance payments to the beneficiaries of the new deductions in the Personal Income Tax (IRPF) incorporated by the tax reform to support families. Since last April, payments have also been made to the groups included in Royal Decree-Law 1/2015, including single-parent families with two children in their care, as well as pensioners and unemployed people who have dependent ascendants or descendants with a disability, or who are part of a large family or a single-parent family with two children.

In the fifth month of operation of the advance payment system, more than 156,400 payments have been made corresponding to the deduction for large families, 1,300 to the deduction for dependent disabled ascendants, more than 37,200 to the deduction for dependent disabled descendants and more than 3,500 to single-parent families with two children.

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 application has not been made by now, the monthly payment can be requested from July. In any case, amounts not received in advance may be deducted in the Personal Income Tax return to be filed in 2016.

 

Procedure for applying for 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 made by calling 901 200 345 or at any office of the Agency, after completing form 143 on the Tax Agency website, printing it and signing it 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 that the requirement is met by the person listed as the first applicant), except for pensioners and the unemployed.

Chart of advance payments

AEAT delegations	Cases of deduction				TOTAL
	Large family	Disabled ascendant	Disabled descendant	Single parent with two children
Andalucía	33.010	263	7.746	829	41.848
Aragon	4.183	30	634	66	4.913
Asturias	1.335	42	793	72	2.242
Balearic Islands	3.953	31	789	70	4.843
Canary Islands	4.632	50	1.142	247	6.071
Cantabria	1,808	28	565	54	2.455
Castilla-La Mancha	9.884	58	1.924	103	11.969
Castilla y León	6.781	56	2,444	167	9.448
Catalonia	29.566	193	6.934	581	37.274
Extremadura	4.085	23	767	78	4.953
Galicia	5.284	139	950	150	6.523
La Rioja	1.338	12	251	21	1.622
Madrid	27.530	173	5.581	632	33.916
Murcia	8.936	94	2.306	129	11.465
Valencian Community	14.082	109	4.452	348	18.991
TOTAL	156.407	1.301	37.278	3.547	198,533