Law 26/2014 of 27 November, amending Law 35/2006 of 28 November of the Income Tax of the Physical Persons, the recast of the Law on the Income Tax of Non-Residents, adopted By the Royal Legislative Decree 5/2004 of 5 March, and other tax rules, in order to reduce the taxation of workers with greater family burdens, it approves new deductions in the differential quota that will be applied in a way analogous to the current maternity deduction.

The new Article 81 bis of Law 35/2006 of 28 November of the Income Tax of the Physical Persons states in paragraph 1 that those taxpayers with descendants or relatives with disabilities are entitled to the application of the relevant minimum or the ascending order, or an orphan of a parent and a parent, who are part of a large family, who carry out an activity for their own account or who is not employed in the corresponding scheme Social Security or Mutual Security, may undermine the differential share of the Income Tax of the Physical Persons up to 1,200 euros per year for each descendant or ascending with disability or to be part of a large family. In case of large families of special category, this deduction will be increased by 100 percent.

Where 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, their amount shall be prorated among themselves by equal parties, without prejudice to the possibility of the transfer of the right of deduction to another taxpayer who is entitled to the deduction in respect of the same descendant, ascendant or large family.

Article 81a (2) provides that deductions shall be calculated in proportion to the number of months in which the requirements laid down in paragraph 1 are met simultaneously and shall be limited to: each of them, the total amount without bonuses of the total contributions and contributions to the Social Security and Mutual contributions accrued in each tax period. If the taxpayer is entitled to the deduction provided for in Article 81a (1) (a) or (b) in respect of a number of ascending or descending persons with a disability, the said limit shall be applied in an independent manner in respect of each one of them.

For its part, Article 81a (3) states that the State Agency for Tax Administration may be asked to pay the deductions in advance, and in the 4 it is authorised to the regulatory standard for the Regulation of the procedure and conditions for the right to practice of deductions, as well as the assumptions in which the payment of deductions can be made in advance.

In use of the aforementioned regulatory enablement, Article 60a of the Financial Income Tax Regulation, approved by Royal Decree 439/2007 of 30 March (hereinafter the Tax Regulation), provides for in paragraph 3, that taxpayers entitled to the application of the above deductions may apply to the State Administration of Tax Administration for their payment in advance for each of the months in which they are discharged and to be listed in the relevant social security scheme or mutual insurance scheme, in general, for a minimum of 15 days.

With regard to the processing of the advance payment of deductions, paragraph 4 of this same article enables the Minister of Finance and Public Administrations to establish the place, form and time of filing of the deductions. the request for the monthly advance payment of the deductions. The application may be submitted on an individual basis, by each taxpayer entitled to the deductions or collectively, by all taxpayers who may be entitled to the deduction in respect of the same parent, descendant or family large. Taxpayers must choose to submit the individual or collective application at the time of their submission, and cannot modify the application form during the financial year. Only request mode can be modified every January.

The ordinal 2. º 4 points out that the taxpayers entitled to the advance payment of the deductions will be obliged to communicate to the tax administration the variations that affect their advance payment, as well as when, for some cause or circumstance, they do not meet any of the requirements for their perception.

Whereas, in accordance with the abovementioned legal and regulatory provisions, the approval of an application model for the advance payment of deductions by descendants or In the case of a person with a disability or a large family, in which the taxpayers who have obtained the advance payment must also communicate the oversold variations affecting that payment, setting the time limit for making the corresponding application or, where appropriate, to communicate the corresponding variations, as well as the procedure for the processing and resolution of that procedure.

In its virtue, I have:

Article 1. Model 143 approval.

Model 143 " Tax on the Income of Physical Persons is approved. Deductions per large family or persons with disabilities in charge. Application for advance payment ' as set out in the Annex to this Order.

Article 2. Subpositions and requirements for the application of the advance payment of deductions by large family or persons with disabilities in charge.

In accordance with the provisions of Article 81a of Law 35/2006 of 28 November of the Tax on the Income of Physical Persons and of Partial Modification of the Laws of Taxes on Societies, on the Income of Non-residents and on the Heritage and in Article 60a of the Tax Regulation, approved by Royal Decree 439/2007 of 30 March, taxpayers entitled to the application of deductions by large family or by persons with Disability in charge may apply to the State Tax Administration Agency for their payment of form For each of the months in which they are discharged into Social Security or Mutual Insurance and the minimum time limits set out below, they shall be:

(a) Workers with a full-time contract of work, on the high during, at least, fifteen days of each month, in the General Regime or in the Special Regiments of Coal and Sea Workers ' Mining.

(b) Workers with a part-time employment contract whose working day is at least 50 per 100 of the ordinary day in the company, in monthly calculation, and is on the high for the entire month in the cited in the letter above.

(c) employed persons who are not members of the Special System for Agricultural Employed Persons included in the General Social Security Scheme when they have opted for a daily basis of contributions, which they carry out, at least ten days in that period.

(d) Workers included in the other Special Social Security Regulations not mentioned in the preceding or mutual letters of the respective alternative Social Security Mutual Funds for a fortnight in the month.

Article 3. Use of model 143 for the submission of the application for the advance payment of deductions by large family or persons with disabilities in charge.

Taxpayers entitled to the application of deductions by large family or persons with disabilities in charge laid down in Article 81a of the Income Tax Act of the Physical Persons who wish to receive the advance payment of the same, they must submit the corresponding application, adjusted to the model 143, completing the data of that model corresponding to those collected in the same one depending on the modality of deduction that is requesting.

Once the advance payment application has been submitted, it will not be necessary to reiterate the application for the entire period in which the advance payment of the deduction is entitled, except to communicate the oversold variations. later.

An application shall be submitted for each deduction to which it may be entitled and, in the case of the deduction for ascending or dependent descendants, in respect of each ascending or descending person who is entitled to the deduction.

Article 4. Procedure for processing and resolving advance payment requests adjusted to model 143.

1. The lodging of an application for the advance payment of deductions by a large family or persons with a disability in charge shall not require the accompanying document to be accompanied by any document supporting the fulfilment of the requirements laid down for the right to the collection of the advance payment, the verification of which shall be carried out by the State Tax Administration Agency.

2. The application may be submitted using one of the following two modes:

a) Individual mode. An application shall be submitted for each taxpayer with the right to deduct. The applicant shall be paid the amount resulting from the division of the amount that comes between the number of taxpayers entitled to the application of the minimum in respect of the same descendant or ascending person with a disability, or between the number of ascendants or orphaned siblings of father and mother who are part of the same large family, depending on the method of deduction in question.

b) Collective mode. The application shall be submitted by all taxpayers who may be entitled to the deduction in respect of the same descendant, ascendant or large family. In this case, a taxpayer must be designated as the first applicant who, at the time of filing the application, fulfils the conditions laid down in Article 81a (1) of the Tax Act. The advance payment shall be made monthly without pro rata, in the amount of EUR 100 for each descendant, ascending or large family. This amount shall be EUR 200 if it is a large family of special category.

3. Each month of January, the application mode for each of the deductions may be modified.

4. Applicants and descendants or ancestors with disabilities that relate to the application must have a valid tax identification number.

5. The State Agency for Tax Administration, in the light of the request received, and of the data in its possession, if it considers the application to be made from the application, shall make an advance payment and in respect of the amount of each deduction to the applicant.

In the event that the advance payment of the deduction does not proceed, the State Tax Administration Agency will issue an express resolution that will be notified to the interested party. The agreement rejecting the application shall in any event be reasoned.

6. The payment of the deductions in advance shall be made monthly by the State Tax Administration Agency, by bank transfer, for the amount corresponding to the amount of the deductions, depending on whether it is an individual or collective application and the months in which the conditions are met. The Minister of Finance and Public Administrations may authorise the subscription by cross-check or nomination when circumstances warrant it.

7. Where two or more taxpayers are entitled to the application of any of the deductions and have submitted an application for collective advance payment, the right to deduction shall be deemed to be in favour of the first applicant, who the amount of the deduction and the entire anticipated advance payment shall be entered in the tax return.

Article 5. Time limit for the submission of model 143 for the application for early payment and for the communication of variations affecting the monthly collection of deductions per large family or persons with disabilities in charge.

1. The application for the advance monthly payment of the deductions by large family or persons with disabilities in charge of the Income Tax of the Physical Persons, adjusted to the model 143, may be made from the moment in which, In accordance with the requirements and conditions laid down for the right to their perception, the taxpayer shall opt for the advance payment method.

2. Any variation produced that affects the anticipated collection of deductions by large family or persons with disabilities in charge of the Income Tax of the Physical Persons, as well as, if applicable, the non-compliance of any of the requirements laid down for their perception, shall determine the obligation to communicate such variations within the 15 calendar days following that in which the variation or non-compliance with the requirements has occurred.

The communication of variations in the advance payment request may be made using any of the following means:

(a) By electronic means through the Internet, through electronic communication services of variations that are published in the electronic headquarters of the Tax Agency.

b) By means of a call to the Telephone Service Center of the State Administration of Tax Administration. To this end, the State Tax Administration Agency shall adopt the necessary control measures to ensure the identity of the person making the communication of variations, by telephone call as well as of the same.

3. In the event that, after the loss of the right to the advance payment of the deductions, the right was once again entitled to it and the amount of the deduction is desired, a new application must be submitted. adjusted to model 143.

Article 6. Forms of presentation of model 143 to make the application for the advance payment of deductions by large family or persons with disabilities in charge.

Model 143 presentation can be performed using any of the following means:

(a) By electronic means, through the Internet, under the conditions and in accordance with the procedure provided for in Articles 7, 8 and 9, respectively, of this order.

b) By electronic means, through the telephone, under the conditions and in accordance with the procedure provided for in Article 10 of this order.

c) In printed paper obtained by the use of the printing service developed by the State Agency of Tax Administration in its Electronic Headquarters under the conditions and in accordance with the procedure provided for in the Article 11 of this order.

Article 7. Electronic Internet presentation of model 143.

The electronic internet presentation of model 143, as approved in Article 1 of this order, may be made by:

(a) The use of an identification and authentication system, based on recognized electronic certificates issued in accordance with the conditions laid down in Law 59/2003, of 19 December, of Electronic Signature is admissible by the State Tax Administration Agency in accordance with the rules in force at any time.

b) A signature system with a key of access to a prior registration as a user, developed in Annex III of the Resolution of 17 November 2011 of the Presidency of the State Tax Administration Agency, for which approve identification and authentication systems other than the advanced electronic signature in order to relate electronically to the said Tax Agency.

Article 8. General terms and conditions for electronic Internet presentation of model 143.

1. The electronic presentation by Internet of model 143 through the electronic headquarters of the Tax Agency may be carried out:

(a) By taxpayers entitled to the deductions governed by Article 81a of the Tax Act.

b) By those voluntary representatives of the tax authorities with powers or powers to file electronically on behalf of the same declarations and self-transactions with the tax office or represent them is, in the terms established at any time by the Directorate-General of the Tax Office.

c) By persons or entities which, as provided for in Article 92 of Law 58/2003, of 17 December, General Tax, have the status of social partners in the application of taxes and comply with the requirements and conditions which, to this end, lay down the rules in force at any time.

2. The electronic presentation by Internet of model 143 through the Electronic Headquarters of the Tax Agency shall be subject to compliance with the following general conditions:

(a) The tax payer must have a Tax Identification Number (NIF) and be identified, prior to filing, in the Tax Obligational Census referred to in Article 3 of the Regulation. General of the actions and procedures for the management and tax inspection and development of the common rules of the procedures for the application of the taxes, approved by Royal Decree 1065/2007, of 27 July. In order to verify compliance with this requirement, the tax authority may access the "my census data" option available at the Office of the Tax Office.

In the case of a collective application the circumstances above must be met in each of the applicants.

(b) In order to make electronic submission on the Internet in accordance with the system set out in Article 7 (a), based on recognised electronic certificates, the tax authority shall have a certificate electronic, which may be associated with the National Electronic Identity Document (DNI-e) or any other recognized electronic certificate which, according to the regulations in force at any time, is admissible by the Tax Office.

When electronic submission is made using the system set out in Article 7 (a), based on electronic certificates recognised, by proxy or by duly authorised social partners, they shall be those who must have their electronic certificate recognised, in the terms set out in the preceding paragraph.

(c) To carry out the electronic filing, the tax obligation or, where applicable, the presenter, must be pre-filled and transmit the data with the content of the model approved in this Ministerial Order, which shall be available at the electronic headquarters of the Tax Office.

3. In the event that the tax obligation does not have an open account in a deposit entity in Spanish territory, or if there is any other circumstance that justifies it, that end shall be stated electronically by the Internet, in the Electronic Registration of the Tax Agency, in accordance with the provisions of the Resolution of 28 December 2009, of the Presidency of the Tax Agency, establishing the electronic headquarters and regulating the electronic records of the Agency Tax, written to the holder of the Administration or Delegation of the Agency Tax applicable, who, in the light of the same and prior to the relevant checks, may order the carrying out of the refund that proceeds through the issuance of the Banco de España's nomination. It may also be possible to order the return by issuing a registered cheque from the Banco de España when it cannot be effected by bank transfer.

Article 9. Procedure for electronic presentation via Internet of model 143.

The procedure for electronic Internet presentation of model 143 will be as follows:

(a) The tax obligation or, where applicable, the presenter shall be connected with the electronic headquarters of the tax office and shall accede to the filing procedure relating to the 143 corresponding to the application for the advance payment of the deductions per large family and persons with disabilities in charge.

In the event that an application has been chosen electronically, it shall be submitted by the person designated as the first applicant.

This request will remain at the EAAT's electronic headquarters so that the other applicants can be electronically adhered to. The application will only have effects once all of its applicants have signed up.

(b) The model shall then be transmitted with any of the systems set out in Article 7 of this order.

If the presenter is a duly authorised social partner, it will be necessary to make the presentation by means of the system provided for in Article 7 (a) of this order, using his own electronic certificate recognised. In the case of the submission of a collective application by a social partner, the electronic membership of the other members shall not be necessary for the collective application as referred to in point (a) of this Article 9. The social partner in this case shall be a depositary of the documentation where all other members of the collective application authorise the submission of such application on their behalf.

c) As a result of the submission of the request, the following cases can be given:

1. º If the request is accepted, the Tax Agency will return a summary of the validated application with a secure verification code, the date and time of submission.

2. In the event that the presentation is rejected, the description of the detected errors will be shown on screen so that the subsequent subhealing of the errors can be carried out. If no error occurs, the application and the applicant or, where applicable, the presenter, shall be submitted for failure to submit a new application.

Article 10. Phone presentation of model 143.

The application for the advance payment of deductions by large family or persons with disabilities in charge of the Income Tax of the Physical Persons and the communication of variations affecting the monthly collection of the These deductions, adjusted to model 143, may be made by means of a call to the Telephone Service Center of the State Administration of Tax Administration. For these purposes, the State Tax Administration Agency shall take the necessary control measures to ensure the identity of the person making the application by telephone call, as well as the preservation of the application.

Article 11. Presentation of model 143 on printed paper obtained from the printing service of the State Tax Administration Agency.

1. The presentation of the model 143 printed paper obtained through the use of the printing service developed by the State Agency of Tax Administration in its Electronic Headquarters will be carried out in any Delegation or Administration of the Tax Office.

2. Model 143 printed paper obtained through the use of the printing service developed by the State Administration of Tax Administration in its Electronic Headquarters will not require the incorporation of identifying labels since the print generates the label's own barcode, with the holder's identifying data.

The data printed on these applications will prevail over any changes or manual corrections that may be contained, so these will not produce any effects to the State Tax Administration Agency.

The confirmation of the data incorporated in the model will be produced when the presentation of the same duly subscribed in any Delegation or Administration of the State Agency of Tax Administration. Collective applications must be signed by all applicants.

3. Where the tax obligation does not have an open account in a deposit entity in Spanish territory, or if there is any other circumstance justifying it, that end shall be indicated by attaching to the written request addressed to the Holder of the Administration or Delegation of the Tax Office concerned, who, in the light of the same and prior to the relevant checks, may order the advance payment of the deduction by issuing the Bank's nomination cheque of Spain. It may also be ordered to carry out the advance payment by issuing the Banco de España's registered cheque when it cannot be carried out by bank transfer.

Single transient arrangement. Advance payment applications for the month of January 2015.

1. Applications for the advance payment of deductions by large family and persons with disabilities in charge may be submitted from 7 January 2015.

2. Applications for the advance payment of deductions by large family or persons with disabilities in respect of which the right has been generated in January 2015 may be submitted until 28 February 2015, and they shall be entitled to obtain the payment In advance of the above deductions provided that the conditions and conditions laid down for the right to the advance payment are met.

However, the presentation of the model 143 printed paper obtained by using the printing service developed by the State Agency of Tax Administration in its electronic headquarters can be made from of 3 February 2015.

Single end disposition. Entry into force.

This order shall enter into force on the day following that of its publication in the "Official Gazette of the State" and shall take effect from 7 January 2015.

Madrid, 29 December 2014.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX

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