{"id":9024259,"date":"2015-02-25T08:30:17","date_gmt":"2015-02-25T07:30:17","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=4869"},"modified":"2015-02-25T08:30:17","modified_gmt":"2015-02-25T07:30:17","slug":"abono-anticipado-deducciones-de-familia-numerosa-y-discapacidad-modelo-143-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/abono-anticipado-deducciones-de-familia-numerosa-y-discapacidad-modelo-143-2\/","title":{"rendered":"Abono deducciones de familia numerosa y discapacidad."},"content":{"rendered":"

El pasado 29 de diciembre de 2014 se aprob\u00f3 el modelo 143 para la solicitud del abono anticipado de la deducci\u00f3n por familia numerosa o personas con discapacidad a cargo en el IRPF.<\/p>\n

\"Abono<\/p>\n

Seguidamente resumimos los puntos m\u00e1s importantes a tener presentes:
\n\u0095 Quienes pueden solicitar el abono anticipado<\/p>\n

o Los ascendientes o hermanos hu\u00e9rfanos de padre y madre que formen parte de una familia numerosa
\no Los contribuyentes con derecho a la aplicaci\u00f3n de los m\u00ednimos por descendientes o ascendientes con discapacidad<\/p>\n

\u0095 Requisitos para solicitar el abono anticipado<\/p>\n

o Estar en posesi\u00f3n del t\u00edtulo en vigor de familia numerosa o la certificaci\u00f3n de discapacidad del descendiente o ascendiente
\no Todos los solicitantes, los titulares de la familia numerosa y los descendientes o ascendientes discapacitados deben disponer del NIF
\no Realizar una actividad por cuenta propia o ajena por la cual est\u00e9 dado de alta en el r\u00e9gimen de la Seguridad Social<\/p>\n

\u0095 Periodos m\u00ednimos de cotizaci\u00f3n a la Seguridad Social<\/p>\n

o Contrato a jornada completa: alta al menos 15 d\u00edas de cada mes
\no Contrato a tiempo parcial: al menos el 50% de la jornada ordinaria de la empresa y se encuentre de alta todo el mes
\no Trabajadores por cuenta ajena \u0093R\u00e9gimen Agrario\u0094: bases diarias de cotizaci\u00f3n que realicen al menos diez jornadas reales en dicho periodo.
\no Trabajadores en otros Reg\u00edmenes Especiales \u0093Aut\u00f3nomos\u0094: en alta durante 15 d\u00edas en el mes.<\/p>\n

\u0095 Presentaci\u00f3n del formulario 143<\/p>\n

o Los contribuyentes que tienen derecho a la deducci\u00f3n
\no Los representantes voluntarios con poderes en nombre de los beneficiarios
\no La personas o entidades con la condici\u00f3n de colaboradores sociales<\/p>\n

\u0095 Solicitar el pago anticipado<\/p>\n

o Puede solicitarse desde el 7 de enero de 2015<\/p>\n

Si tiene dudas sobre la aplicaci\u00f3n de esta publicaci\u00f3n, puede contactar con nuestra Asesor\u00eda Fiscal y Contable<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

El pasado 29 de diciembre de 2014 se aprob\u00f3 el modelo 143 para la solicitud del abono anticipado de la …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9024260,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9024259","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nAbono deducciones de familia numerosa y discapacidad. - gremicat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/en\/abono-anticipado-deducciones-de-familia-numerosa-y-discapacidad-modelo-143-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Abono deducciones de familia numerosa y discapacidad. - 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