Form 122.Personal Income Tax.deductions for large families, for those caring for persons with disabilities or a legally separated ascendant with two children or without marriage ties.Regularisation of right for deductions by taxpayers not obliged to file a tax return
General data
Designation
Form 122.Personal Income Tax.deductions for large families, for those caring for persons with disabilities or a legally separated ascendant with two children or without marriage ties.Regularisation of right for deductions by taxpayers not obliged to file a tax return
Type of procedure
Taxation
Subject
Taxes
Object
Form so that taxpayers not obliged to file a Personal Income Tax return who must regularise their tax situation when the advance payment received for each of the deductions for large families, for people with disabilities or for a legally separated or unmarried parent with two children, exceeds the amount of the deduction to which they are entitled, may do so.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen
Place of presentation
Telematics.
Pre-declaration presented at Tax Agency Administrations or Delegations.
Documentation
Presentation of model 122
Phases of the procedure/service
There are no specific processing stages.
Forms
Resolution deadline
It does not have
Resources
No appeal is possible.
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Order HFP/105/2017 of 6 February,
approving form 121 "Personal Income Tax.Deductions for large families or those caring for people with disabilities.Notification of the assignment of the right to deduction by taxpayers not obliged to file a tax return", and form 122 "Personal Income Tax.deductions for large families, for those caring for persons with disabilities or a legally separated ascendant with two children or without marriage ties.Regularisation of the right to deduction by taxpayers not obliged to file a tax return", establishing the place, form and deadline for its presentation and amending other tax regulations.(BOE, 10-February-2017).
- Law 35/2006, of 28 November,
on Personal Income Tax and partially amending the laws on Corporate Income Tax, Non-Resident Income Tax and Wealth Tax (BOE, 29-November 2006).
- Order HAC/763/2018 of 10 July,
which amends Order HAP/2486/2014, of 29 December, which approves form 143 for the application for early payment of deductions for large families and persons with disabilities under the Personal Income Tax and regulates the place, deadline and forms of presentation;Order HFP/105/2017, of 6 February, approving form 122 "Personal Income Tax.deductions for large families, for those caring for persons with disabilities or a legally separated ascendant with two children or without marriage ties.Regularisation of the right to deduction by taxpayers not obliged to file a return";and form 136 "Personal Income Tax and Non-Resident Income Tax.Special Tax on certain lottery awards and gambling proceeds.Self-assessment" approved by Order HAP/70/2013, of 30 January (BOE, 18 - July - 2018).