* Taxpayers with the right to the tax-free threshold deduction for descendants or ascendants with disabilities (Articles 58 and 59 of the Personal Income Tax Act, respectively) and ascendants or brothers who are orphans with no farther and mother, who are part of a large family, or the new figure of ascendant who is legally separated or not linked by marriage with two children, through which they have the right to the full amount of the tax-free threshold set out in Article 58. of the Personal Income Tax Act and without the right to receive food benefits.
They must be registered and paying into the Social Security system, or a Mutual Insurance Company as either an employee or self-employed person and have contributed for the minimum term required.
Determination: the last day of each month of the large family condition and of the disability situation.
Determination: any day of the month with the registration in the Social Security or Mutual Insurance Company.
* Taxpayers who receive benefits from the public unemployment or pension protection system of the public social security regimes or assimilated regimes, with the right to the tax-free threshold deduction for descendants or ascendants with disabilities (Articles 58 and 59 of the Personal Income Tax Act, respectively) or who are part of a large family or in the case of an ascendant who is legally separated or not linked by marriage with two children without the right to receive food benefits.
It will not be necessary that they have an occupation, whether self-employed or as an employee, nor shall the limit to the amount of contributions and instalments payments made to Social Security and Mutual funds of an alternative nature be applicable.
Determination: any day of the month of the requirement to receive the benefits.
Beneficiaries who meet the requirements legally outlined shall have the right to a deduction in the total tax liability, starting from the 2015 Personal Income Tax return.
When two or more taxpayers are eligible for the application of any of the previous deductions regarding a single child, parent or large family, the amount will be apportioned equally between these.
Deductions will be calculated proportionally to the number of months in which the previous requirements are fulfilled simultaneously. The limit of this deduction will be the total contributions made to the Social Security or Mutual Insurance Company in each taxable period.
If you are eligible for the deduction because you have various ascendants or descendants with a disability, the limit is applicable separately to each of them.
* The possibility to process the advance monthly payment of the deduction, by bank transfer, is included, following an application by submitting Form 143, with following types:
a. Collective. This must be presented by all applicants who may be eligible for the deduction. The payment of the total deduction will be made to the person that figures as primary applicant and who must comply with all the requirements.
b. Individual. Each applicant will receive the amount resulting from dividing the specified amount between the number of taxpayers who are eligible for the deduction.
In both cases, applicants must hold the Large Family certificate (Titulo de Familia Numerosa) or in the case of disability, the official certification of the disability rating of the descendant and/or ascendant.
Applicants, and their disabled descendants and ascendants must have a Tax ID (NIF).
Changes that may affect the advance payment or any other circumstance that entails non-compliance of the requirements, should be communicated to the Tax Agency in the manner established.
If the advance payment does not correspond with the amount of the deduction, this must be rectified in the corresponding Income Tax return (persons who are not obliged to file a tax return must return the excess amount in the way established).
* In the case of two or more taxpayers who are eligible for deductions for a same child, parent or family member, there is the option of granting the total deduction to one of these persons.
The months in which any of the beneficiaries fulfils the requirements are taken into account, and the compute of contributions to the Social Security and Mutual Insurance Companies is made jointly.
If the application is made collectively, the deduction is in favour of the primary applicant.
If the beneficiaries opt for applying individually, the deduction must appear in the Income Tax returns of all the taxpayers eligible for the deduction (assignors not obliged to declare must present a tax form).
* New article 81.bis of the Personal Income Tax Act
* New article 60.bis of Personal Income Tax Regulations
* Ministerial Order Ways of filing the application and communication of variations (Tax Form 143)
* Royal Decree-Act 1/2015 (Official State Gazette 28/02/2015)
* Large family: €1,200 a year; €2,400 in the case of large families of special category.
* Single-parent family with two children: 1,200 euros a year.
* Disabled child: €1,200 a year for each child.
* Disabled parent: €1,200 a year for each parent.