As of yesterday, January 7th, large families can request an advance of the deduction of personal income tax in accordance with the last fiscal reform for 2015. Also families with disabled persons in charge will pay less, regardless of whether the worker provides services for others or discharged in Social Security or Mutuality.
To those who can benefit from these new measures, we inform you about new deductions for large and disabled families and how to apply.
Amounts of deduction
For each descendant with a disability entitled to the application of the minimum by descendants, the deduction shall be up to 1,200 euros.
For each ascendant with a disability entitled to the application of the minimum by ascendants, the deduction shall be up to 1,200 euros.
For being an ascendant, or an orphan brother of father and mother, who is part of a large family, the deduction will be up to 1,200 euros, and 2,400 euros for large families of special category.
How to request deductions?
The deductions may be applied in the next Income statement corresponding to the year 2015 (the one presented in 2016), or may be received in advance.
To receive it in advance, the application may be submitted individually, for each taxpayer entitled to deductions or collectively, for all taxpayers who may be entitled to deduction for the same ascendant, descendant or large family.
You must do it through the Form 143 form.
How to submit the application form?
You can do it by phone (providing the amount in box 415 of the 2013 IRPF statement) or online through the AEAT electronic Headquarters (with DNIe, digital certificate or Cl @ ve PIN for each applicant).
Printed forms may be submitted at the offices of the AEAT from February 3, 2015. If you become a large family in January, you can submit the form until February 28, 2015.
