The Tax Agency makes tax aid of up to 2,400 euros per year available to some taxpayers. This assistance in the form of a deduction in the Income Tax return comes as a result of the new Family Law, which redefines the types of family, being one of the most controversial points of the law when it was approved last March.
The new family law, drawn up by the ministry of Ione Belarra, expands family and work conciliation measures, establishes new rights and differentiates up to 20 types of families:
The tax aid is intended for so-called families with the greatest needs for parenting support, including; large families, single-parent families with two children; families with two children where an ascendant or descendant has a disability; families with two children headed by a victim of gender violence or by a spouse who has obtained exclusive custody without the right to alimony; and families with two children in which one parent is in hospital treatment for a year or has been imprisoned.
That is, with the new law, a father or mother with two or more children now falls into that category.
Likewise, families that until now were considered large in the general category, such as those with four children, instead of five as up to now, are now considered “family with greater needs for special category parenting support.” This range also includes those with three children in the case of multiple births, instead of four as currently, and families with three children and low income – up to 150% of the Multiple Effects Public Income Indicator ( Iprem)-.
These changes are important in order to know the annual tax deduction that each category of family has:
If the return is payable (positive), you must subtract the amount of the deduction from the personal income tax return and also enter or request a refund of the difference. If the declaration returns (negative) or is zero, the return resulting from the declaration must be requested.
In case of requesting advance payment, it must be taken into account that the amount of the deduction of the differential fee resulting from the personal income tax return cannot be reduced; but we must not forget to declare it.
To request the deduction, Form 143 must be requested from the Tax Agency online (telematics) or in person at a Treasury office. As long as the family situation does not change, it is not necessary to submit the application every financial year.
It can be filed individually (only one family member has the right to the deduction) or collectively (more than one person with the right to the deduction and the rest give up their rights). The person who appears as the first applicant will be the one who receives the advance payment.