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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

Electronic processing

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).

  • Act 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).