Large families and those who have ascendants or descendants with disabilities in their care can, from January 7, 2015, apply to the Tax Agency for early payment of the new deductions in the IRPF that incorporates the tax reform that came into force on January 1.
The deductions will be included in the annual Personal Income Tax return for 2015, to be filed in 2016, where the amounts received as advance payment will be regularized. Specifically, the application can be submitted online or by telephone from January 7 and in person from February 3.
The Tax Agency has already begun to send informative letters to potential beneficiaries, in which the requirements and procedure for the monthly collection of these negative taxes are described.
The application for advance payment may be made collectively or individually by filing a new form (form 143) for each of the deductions, cumulative among themselves, to which the beneficiaries are entitled (100 euros per month per large family and for each disabled descendant and ascendant; 200 euros in the case of large families of special category).
The deductions, which may reach 1,200 euros per year for each disabled descendant or ascendant and per large family, and 2,400 euros in the case of large families of special category, will be calculated proportionally to the number of months in which the requirements are met.
The Treasury Department reminds us that the requirements are to carry out an activity for which contributions are made to the Social Security or an alternative mutual insurance company and to be entitled to the application of the minimum for a disabled descendant or ascendant, or to be an ascendant or sibling orphan of father and mother forming part of a large family.
The limit for each of the deductions will be the total Social Security and mutual insurance contributions and dues accrued in each tax period. If you are entitled to the deduction for having several ascendants or descendants with disabilities, the limit will be applied independently with respect 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's website (www.agenciatributaria.es) by means of 'Cl@ve', 'PIN 24 hours', electronic ID or digital certificate. At the end of the letter sent to the beneficiaries is the Secure Verification Code (CSV) required for new registrations in Cl@ve of those beneficiaries who are not registered in the PIN 24 hours. The request can also be made by calling 901 200 345.
When there are several beneficiaries of the same deduction, the early 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 the collective request, the request must be signed by all the applicants who could be entitled to the deduction. Whoever appears as the first applicant must meet the requirements for the payment of the deduction at the time the application is submitted and will receive the monthly bank transfer. If the beneficiaries opt, on the other hand, for the individual application, the amount of the deduction will be divided among the different applicants in equal parts.
Who can apply for advance payment?
- Ascendants -or siblings orphaned of father and mother- who are part of a large family.
- Taxpayers entitled to the application of the minimum tax for disabled descendants or ascendants.
Requirements
- Title of large family and/or certificate of disability: applicants must prove that they have the documentation accrediting the large family and the certificate of disability of the ascendant or descendant. The Autonomous Communities will send this documentation directly to the Tax Agency.
- Tax Identification Number (NIF) of all the applicants, as well as of the descendants and ascendants with disability. 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 the Social Security or mutual insurance company and minimum contribution periods: In collective applications, it is sufficient for the requirement to be met by whoever is listed as the first applicant.
