The beneficiaries of the new deductions for large families and disabled persons receive the first 60,000 early payments

The AEAT begins to pay negative taxes

•  Starting on Monday, March 9, deductions can be requested for new cases of single-parent families with two children, pensioners and the unemployed.
• The deadline for requesting advance payments accumulated since January will be extended by one month, until March 31, in all cases
• Applicants who have submitted the advance payment request form 143 with formal errors may expedite payment online or by telephone by completing the application or replacing it, if applicable, with a new one.  

March 4, 2015.- The Tax Agency is already disbursing more than 60,000 advance payments to the beneficiaries of the three new deductions in the Personal Income Tax (IRPF) incorporated in the tax reform to support families, and to which three other cases will now be added: single-parent families with two dependent children, and pensioners and unemployed people who have dependent ascendants or descendants, or who are part of a large family.

In the first month of operation of the advance payment system, which can be requested since 7 January, the Agency has recorded 113,000 advance payments requested after an initial phase of purification to eliminate duplicate applications.

Of the 60,000 payments made, 51,600 correspond to the deduction for large families, almost 8,300 to the deduction for dependent disabled descendants and more than a hundred to the deduction for dependent disabled ascendants.

The remaining payments are pending for applicants to resolve various formal errors in completing the form (mainly, non-adherence of all beneficiaries in collective applications and incorrect recording of the number of beneficiaries, both in individual and collective applications).

Extension of deadline and solution for formal errors

Applicants who have submitted Form 143 for advance payment requests with formal errors may expedite payment online or by telephone by completing the application already submitted or, where appropriate, replacing it with a new one.

In the case of replacements, they will be able to take advantage of the one-month extension, until March 31, of the period provided for requesting advance payment and be entitled to payment month by month with effect from last January. Therefore, all applicants for the so-called 'family checks' will be able to access the January, February and March payments if they submit their application before the end of March.

In cases where beneficiaries do not join, the formal defect can be resolved by accessing, with 'Cl@ve', '24-hour PIN' or electronic certificate of the beneficiaries who must join, the procedure "Joining a collective 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.

After the first month of operation of the advance payment system, the Tax Agency continues to receive new applications, more than 250,000 to date, which, once the errors detected in the submission have been corrected and resolved, will result in new advance payments.

Chart of advance payments