Las nuevas deducciones en el IRPF para familias numerosas y personas con discapacidad

Las nuevas deducciones en el IRPF para familias numerosas y personas con discapacidad

Las familias numerosas contarán en 2015 con un nuevo tratamiento fiscal, en la Reforma elaborada por el Gobierno, que fue publicada el pasado viernes 28 de noviembre en el BOE.

Además de elevarse los mínimos personales y familiares, la reforma trae  nuevas deducciones específicas para las familias numerosas (1.200 por familia numerosa, 2.400 en caso de familias de categoría especial) y para aquellas con ascendientes o descendientes con discapacidad (1.200 euros), que serán acumulables entre sí y compatibles con la deducción que perciben actualmente las madres trabajadoras con hijos de 0 a 3 años. Con todo ello, en determinados casos una familia numerosa de categoría especial puede llegar a deducirse un total de 4.800 euros.

Estas nuevas deducciones podrán aplicarse en el IRPF, al hacer la declaración de la Renta 2015 (la que se presenta en 2016), o podrán percibirse por anticipado, a razón de 100 euros al mes cada una, tal y como se hace actualmente con la deducción por maternidad a mujeres trabajadoras con hijos de 0 a 3 años.

Los requisitos son dos: por un lado, realizar una actividad por la que se cotice a la Seguridad Social o mutualidad alternativa; por otro, tener derecho a la aplicación del mínimo por descendiente o ascendiente con discapacidad, o ser ascendiente o hermano huérfano de padre y madre formando parte de una familia numerosa.

Varias deducciones

En caso que correspondan más de una deducción, por ejemplo, la de familia numerosa y otra deducción de 1.200 euros por tener un hijo con discapacidad, hay que presentar dos solicitudes distintas, una por cada situación y deducción.

Además, si el padre y la madre pueden solicitar la deducción porque ambos estén obligados a presentar IRPF, se puede optar entre solicitud individual o colectiva. Si es individual, el importe se divide a partes iguales. Si es colectiva, la recibe el que figure en la solicitud como primer solicitante y en la cuenta bancaria que declare.

¿Quiénes pueden solicitar el abono anticipado?

·         Ascendientes (el padre o la madre) que formen parte de una familia numerosa o hermanos huérfanos de padre y madre (supuesto reconocido en la Ley como familia numerosa).

·         Contribuyentes con derecho a la aplicación de los mínimos por descendientes o ascendientes con discapacidad.



·         Título de familia numerosa y/o certificado de discapacidad: los solicitantes deben comprobar que cuentan con la  documentación acreditativa de familia numerosa y el certificado de discapacidad del ascendiente o descendiente. Las Comunidades Autónomas enviarán directamente esta documentación a la Agencia Tributaria.

·         Número de Identificación Fiscal (NIF) de todos los solicitantes, así como de los descendientes y ascendientes con discapacidad. Para menores de 14 años que no cuenten con NIF se podrá solicitar un NIF con la letra ‘K’ de menores en las oficinas de la Agencia Tributaria.

·         Alta en la Seguridad Social o mutualidad y plazos mínimos de cotización (en las solicitudes colectivas basta con que el requisito lo cumpla quien figure como primer solicitante).

Luis Garau
Asesor fiscal

Fiscontrol Assessors

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