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V0084-18 18 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · abono anticipado

Individuals not required to file tax returns do not need to submit them to receive early large family tax deductions

Parents who are not required to file personal income tax (IRPF) returns have enquired whether they must complete additional procedures to receive the early payment of the large family tax deduction. The Directorate General of Taxes (DGT) has clarified that they are not required to file tax returns, but they must report any changes in circumstances or repay any amounts received in excess.

The question raised

Cuestión planteada Si deben presentar algún tipo de formulario o deben cumplimentar alguna formalidad adicional.

The DGT's ruling

Los contribuyentes no obligados a declarar no tienen que cumplimentar modelos de declaración para recibir el abono anticipado de la deducción por familia numerosa. Sin embargo, deben comunicar mediante el modelo 143 cualquier variación o incumplimiento de requisitos en un plazo de quince días naturales. Si el importe percibido no se corresponde con la deducción real, deberán regularizar la situación ingresando el exceso mediante el modelo 122.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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