Proration, calculation of the amount and limit of deductions

Apportionment

When two or more taxpayers are entitled to the application of any of the above deductions in respect of the same descendant, ascendant or large family, the amount will be prorated between them in equal parts, without prejudice to the request for advance payment to which we refer later.

Calculation of the amount

The deductions are applied, for each taxpayer entitled to them, proportionally to the number of months in which the requirements for applying them are met simultaneously.

For the purposes of calculating the number of months for calculating the amount of the deduction referred to in the previous section, the following rules will be taken into account:

The determination of the status of large family, the marital status of the taxpayer, the number of children that exceeds the minimum number of children required for the family to have acquired the status of large family of general or special category and the disability situation will be carried out according to your situation on the last day of each month .

Similarly, if the disability ceases, the large family title expires, or the marriage is dissolved (with the spouse being disabled) with effect from the last day of the month, there will be no right to apply the corresponding deduction for that month.

Finally, in the event of the death of the person who gives rise to the right to the deduction, or the death of the taxpayer, taking into account that the situation existing on the last day of the month must be taken into account, there will be no right to apply the deduction for that month.
For taxpayers who carry out an activity on their own or as an employee, the requirement of registration in the corresponding Social Security or Mutual Insurance scheme will be deemed to be fulfilled when this situation occurs on any day of the month .
For taxpayers who receive contributory and assistance benefits from the unemployment protection system, Social Security pensions or Passive Classes and benefits similar to the above, the requirement to receive the aforementioned benefits will be deemed to be met when such benefits are received on any day of the month , and the requirement to register with the corresponding Social Security or Mutual Insurance scheme will not apply.

Limit on deductions

A. In general:

In the case of taxpayers who carry out an activity on their own or as an employee for which they are registered with the corresponding Social Security or mutual insurance scheme, the limit for each of the deductions will be the amount of the total contributions and fees to Social Security and alternative mutual insurance societies accrued in each tax period after the time when the requirements established for its application are met. However, in the tax period in which the situation that causes the right to the deduction to end occurs (end of disability, death of a descendant or ascendant, expiration of the large family title, dissolution of the marriage), only the Social Security contributions accrued during the period in which there is a right to apply the deduction must be taken into account and not those for the entire year.

For these purposes, the number of months in which the requirements for its application are met simultaneously and the total contributions and fees to Social Security and Mutual Societies corresponding to all taxpayers who are entitled to the deduction will be taken into account jointly.

Note: For the purposes of calculating this limit, contributions and fees will be computed in their full amounts, without taking into account any bonuses that may apply.

B. Special rules:

If the taxpayer is entitled to the deduction for several disabled ascendants or descendants, the aforementioned limit will be applied independently for each of them.
In the case of large families in a special category, the 100% increase in the deduction (1,200 euros) will not be taken into account for the purposes of the aforementioned limit.
For the purposes of the aforementioned limit, the increase of up to 600 euros per year will not be taken into account each of the children who are part of the large family that exceeds the minimum number of children required for said family to have acquired the status of a large family of general or special category.

C. Excluded from the Limit:

For taxpayers who receive contributory and assistance benefits from the unemployment protection system, Social Security pensions or Passive Classes and benefits similar to the above, the previous limit on the amount of contributions and fees paid to Social Security and alternative Mutual Societies accrued in each tax period does not apply to them nor, in the event that the right to the deduction has been transferred in their favor , will the total contributions and fees to Social Security and Mutual Societies corresponding to all taxpayers who have the right to the deduction be taken into account jointly.