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. Adjustment to the right to deduction by taxpayers not obliged to file a tax return
General Details
Denomination
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. Adjustment to the right to deduction by taxpayers not obliged to file a tax return
Procedure type
Taxation
Subject
Taxes
Purpose
Model for taxpayers not required to file a declaration for the Personal Income Tax who must regularize their tax situation when the advance payment received for each of the deductions for a large family, for people with disabilities or for an ascendant with two children legally separated or without a marriage bond, exceeds the amount of the deduction to which they are entitled, are able to do so.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematics.
Pre-declaration submitted to Administrations or Delegations of the Tax Agency.
Documentation
Presentation of model 122
Phases of the procedure/service
It does not have specific processing phases.
Forms
Resolution deadline
Does not have
Resources
The filing of appeals is not appropriate.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
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Order HFP/105/2017, of February 6,
which approves model 121 "Personal Income Tax. Deductions for large families or those caring for persons with disabilities. Communication of the transfer of the right to deduction by taxpayers not required to file a declaration", 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. Regularization of the right to deduction by taxpayers not required to file a declaration", the place, form and deadline for its presentation are established and other tax regulations are modified. (BOE, February 10, 2017).
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Law 35/2006, of November 28,
of the Personal Income Tax and partial modification of the laws on Corporate Taxes, on Non-Resident Income and on Wealth (BOE, November 29, 2006).
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Order HAC/763/2018, of July 10,
amending Order HAP/2486/2014, of 29 December, approving form 143 for the application for the advance payment of deductions for large families and persons with disabilities against Personal Income Tax and governing the place, period and forms of filing; 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 tax 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 January 30 (BOE, July 18, 2018).