Advance payment request and its processing

The processing of the advance payment will be carried out in accordance with the following procedure:

1. Submission of application for advance payment

The request for advance payment may be submitted from the moment in which, having fulfilled the requirements and conditions established for the right to its collection, the taxpayer opts for the advance payment modality of the same.

The application must conform to model 143.

Once the application for advance payment has been submitted, it will not be necessary to repeat it during the entire period in which you are entitled to advance payment of the deduction, except to report any subsequent changes.

An application must be submitted for each deduction to which one may be entitled and, in the case of the deduction for dependent ascendants or descendants with disabilities, for each ascendant or descendant who is entitled to the deduction.

2. Methods for requesting advance payment and its processing

The application may be submitted using one of the following two methods:

1. Individual mode.

   An application must be submitted for each taxpayer entitled to a deduction.

   In this type of application, the applicant will be paid the amount resulting from dividing the amount that is applicable by the number of taxpayers entitled to apply the minimum with respect to the same descendant or ascendant with a disability, depending on the type of deduction involved.

   The amount of the monthly deduction for a legally not separated spouse with a disability will be 100 euros and the application must always be individual, corresponding to a single taxpayer.

2. Collective modality .

   The application must be submitted by all taxpayers who may be entitled to the deduction for the same descendant or ascendant.

   In this type of application, the first applicant must be designated as a taxpayer who, at the time of submitting the application, meets the requirements for the application of the corresponding deduction.

   The advance payment will be made monthly without any prorating, in the amount of 100 euros for each descendant or ascendant.

Each January, the application method for each of the deductions may be modified.

Applicants, their legally non-separated spouse with a disability, and any disabled descendants or ascendants listed in the application must have a tax identification number.

3. Resolution

The State Tax Administration Agency, in view of the application received and the data in its possession, if it considers the application to be appropriate, will automatically pay the applicant the amount of each deduction in advance and on account.

In the event that advance payment of the deduction is not appropriate, the State Tax Administration Agency will issue an express resolution that will be notified to the interested party. The agreement denying the request must in all cases be reasoned.

4. Payment

The advance payment of deductions will be made monthly by the State Tax Administration Agency, by bank transfer, for the amount corresponding to whether it is an individual or collective application and the months in which the conditions are met. The Minister of Finance may authorize payment by crossed or personal check when circumstances justify it.