How to apply for the new fiscal aid 1,200 euros

Taxpayers who have right to the new tax aid for the IRPFaprobadas with the tax reform can request payment from the Wednesday through the web page of the Tax Agency. Large families or the taxpayers that have children or other relatives to charge with disabilities have the right to receive 1,200 euros per year. The so-called negative taxes may be charged in advance at a rate of 100 euros per month.

The term negative taxes reflects that taxpayers can receive the amount even if your tax liability is less than the aid. "The limit for each of the deductions shall be the prices and total contributions to Social Security and/or mutual funds earned in each tax period. If you were entitled to a deduction for having several ascending and/or descendants with disabilities, the limit should be applied independently for each one of them," says the tax agency. The grants are counted more than once. That is to say, a large family that has to caring for a dependent child or parent with a disability shall have the right to a aid of 2,400 euros.

The negative figure of the tax is not new, although up to now was limited to women workers who had a child. From this year, it extends the casuistry. According to the calculations of Finance, 750,000 families will be able to benefit from this aid. Those taxpayers that do not ask for payment in advance will receive the money when submitting the annual statement of income.

The fiscal reform approved by the Government incorporates a downgrade of the types and stages of the tax that corrects the increase approved by the Executive of Mariano Rajoy in December of 2011. All employees will perceive that the rate of withholding tax to apply them on their payroll is reduced from this month of January. Thus, the net salary will increase between 25 and 30 euros for most taxpayers. A worker unmarried and without children who earn 30,000 euros vera as their net salary increases in 21.3 euros, which represents an annual saving of 255 euros.

To calculate the rate of withholding tax does not take into account the rules of the autonomous communities, which have jurisdiction over the 50% of the tax. Well, two workers who charged the same gross salary and submit identical family situation will suffer the same retention with independence of the territory in which they reside. When it presents the annual declaration comes into play the legislation of the communities. Andalusia or Catalonia are the autonomous communities that maintain higher rates and that have renounced to replicate the tax cut approved by the State. On the opposite side stands out Madrid, with charges lower than the rest.