Regulation of new situations

 

• The Ministerial Order that establishes the procedure for the early receipt of new 'cheques' comes into effect
• Previous applications with formal errors can be completed or substituted, where applicable, easily online, over the telephone and with a prior appointment in the branches of the Tax Agency

 

March 12, 2015.- Today, the Official State Gazette publishes the amendment to the Ministerial Order that extends until March 31 the deadline for submitting applications for advance payment of 'family checks' with the right to collection from January, and also regulates the procedure and requirements for requesting advance payment in the new cases incorporated in Royal Decree-Law 1/2015.

These new situations affect single-parent families with two children and recipients of unemployment benefits (contributory and welfare types), or recipients of pensions of public social security regimes and assimilated regimes that are part of a large family, or that care for ascendants or descendants with disabilities.

The Ministerial Order also introduces a technical modification in Form 143 for advance payment applications, to clarify that the date which applicants must put in the sections relating to the deduction for caring for a descendant or ascendant caring for persons with disabilities, is the date of the recognition of the degree of disability.

 

Deadline extension

Furthermore, the Order regulates the extension of the deadline until 31 March for submitting applications for the advance payment of deductions to which the right was generated in January, February and/or March. Therefore, for beneficiaries of ‘family cheques’, during March, advance payment could still be requested in an accumulated manner from January.

 

From April onwards, the right to advance payment from January to March will be lost, but monthly payment for the rest of the year may be requested. In any case, amounts not received in advance may be deducted in the Personal Income Tax return to be filed in 2016.

The application for advance payment can be made individually or collectively, where applicable, through the submission of Form 143, for each of the deductions to which the beneficiaries have a right (100 euros a month for large families, single parents with two children, and for each descendant and ascendant with disabilities; 200 euros in the case of large families in a special category).

Deductions may be accumulated (except that for large families and single parent families with two children, which are incompatible with each other), and are calculated in proportion to the number of months in which the requirements are met.

 

Who is the ‘family cheque’ paid to?

Pensioners and unemployed who are part of a large family and/or have disabled ascendants or descendants in their care:

• Taxpayers that receive contributory and welfare benefits from the unemployment protection system.
• Taxpayers that receive pensions paid by the Social Security General Regime and Special Regimes or by the State Pension Regime or who receive benefits analogous to these, recognised for professionals not included in the Social Security special regime of self-employed workers, or self-employed workers for pension mutual funds which act as alternatives to the Social Security special regime (provided that they are benefits for situations identical to those intended for the corresponding Social Security pension.

Single parent families with two children

• Ascendants who are legally separated or are not connected through marriage, with two children, without the right to receive food benefits and for which they have the right to the full tax-free threshold for descendants considered in Article 58 of Act 35/2006.

 

Solution for formal errors

Applicants who, in prior months, have submitted advance payment application Form 143 with formal errors may expedite the receipt by correcting them online or on the phone, or may request a prior appointment online for personalised attention in the branches of the Tax Agency. In some cases, they should complete the application already presented and in others, substitute it for a new one. In the case of substitutions, they may take advantage of the deadline extension to request the payment and have the right to advance payment from January.

When completing an application already presented (for example, when not all the payees were included, in group applications), the formal defect can be corrected by accessing, with the ‘Cl@ve’, ‘24-hour PIN’ or electronic certificate of the payees to be added, the procedure "Joining a group application (other applicants)". 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 of incorrect beneficiary designation, the applicant may cancel the application and submit a new one. To do so, the applicant must enter the "Detailed consultation and processing" procedure and, in the "Available services" section, click on the "Cancel application" option. You must then submit a new application. Two examples of this second group of formal errors are the inclusion of children from a large family as beneficiaries when the beneficiaries are the parents and individual applications in which fewer beneficiaries are listed than are actually entitled.

 

Procedure for requesting advance payment

Once completed, the application form can be submitted online on the Tax Agency website ( sede.agenciatributaria.gob.es ) using 'Cl@ve', '24-hour PIN', electronic DNI 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 it on the Tax Agency's 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. The Autonomous Community regions send this documentation directly to the Tax Agency.
• 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.