Can a guardian claim child tax credit?

Can a guardian claim child tax credit?

Deduction for children of separated parents 2020

The deduction for maternity is a tax credit granted by the Treasury through the IRPF. It is received by all working mothers who meet the requirements. Even if they have not had anything withheld or are not obliged to file a tax return.

In accordance with paragraph 2 of article 208 of the revised text of the General Social Security Law, in the case of temporary employment regulation proceedings in which the employment contract is suspended, the taxpayer is totally unemployed.

Therefore, in cases where the employment contract is suspended for the whole month, as a consequence of the approval of a temporary labor force adjustment plan, there is no longer any activity as an employee and the requirements to take advantage of the maternity deduction and the corresponding advance payment are no longer met.

It would only be possible to work as an employee when this work is performed on a part-time basis in temporary employment regulation cases. In these cases, the maternity deduction would be available for those months.

Up to when children are tax deductible

The deduction for maternity is an allowance granted by the Treasury through the IRPF. All working mothers who meet the requirements receive it. Even if nothing has been withheld or they are not obliged to file a tax return.

In accordance with paragraph 2 of article 208 of the revised text of the General Social Security Law, in the case of temporary employment regulation proceedings in which the employment contract is suspended, the taxpayer is totally unemployed.

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Therefore, in the cases of suspension of the employment contract for the whole month, as a consequence of the approval of a temporary labor force adjustment plan, there is no longer an activity as an employee and the requirements to enjoy the deduction for maternity and the corresponding advance payment are no longer met.

It would only be possible to work as an employee when this work is performed on a part-time basis in temporary employment regulation cases. In these cases, the maternity deduction would be available for those months.

When a child ceases to be part of the family unit.

As indicated in article 4.3.Law 40/2013 Each disabled or disabled child or child unable to work, in the terms defined in section 5 of article 2, will compute as two to determine the category in which the family unit of which it forms part is classified. Therefore

Large families of special category will not be able to apply the tax improvement when these are so as a consequence of having a low income and 4 children in this case they will continue to receive the special large family deduction which amounts to 2,400 €.

It will not be necessary for taxpayers to provide additional information, since the Tax Agency will calculate the corresponding increase of this deduction. If the early payment is already requested, it is not necessary to make a new application. With the original application the effects will be extended to these increases.

Disability deduction

Order HAC/177/2020, of February 27, which approves form 140, for the application for early payment of the deduction for maternity of the Personal Income Tax and regulates the communication of variations affecting the right to its early payment.

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Since its entry into force, Order EHA/394/2011, of February 21, which approves form 140, for the application for early payment and communication of variations of the deduction for maternity of the Personal Income Tax, has been in force without having undergone modifications until the approval of this order.

Secondly, as regards the content of the application, the important improvements in the volume and quality of the information with tax significance supplied to the Tax Administration allow for a simplification of the form in order to achieve greater ease and simplicity in its completion, which will be of benefit to taxpayers. In particular, as regards the communication of variations affecting the monthly payment of the maternity deduction, the cases in which the taxpayer must communicate such variations to the Tax Agency are reduced.

Can a guardian claim child tax credit?
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