Form 140. Personal Income Tax Deduction for maternity. Request the advance payment and reporting variations.
General Details
Denomination
Form 140. Personal Income Tax Deduction for maternity. Request the advance payment and reporting variations.
Procedure type
Taxation
Subject
Taxes
Purpose
Procedure whose purpose is to request the monthly advance payment of the maternity deduction of the Personal Income Tax.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematic
Telephone
AEAT offices
Post Offices
Documentation
Form 140
Phases of the procedure/service
Start: The request will be made by submitting form 140.
Procedure: In certain cases, the AEAT will require the applicant to provide certain supporting documents.
End: The AEAT, in view of the request received and the data in its possession, will automatically pay in advance and on account, the amount of the maternity deduction. In the event that the advance payment of the deduction is not appropriate, the taxpayer will be notified of this circumstance with an expression of the causes that motivate the denial or an express Resolution will be made in the event of denial.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Orden HAC/177/2020, de 27 de febrero,
por la que se aprueba el modelo 140, de solicitud del abono anticipado de la deducción por maternidad del Impuesto sobre la Renta de las Personas Físicas y se regula la comunicación de variaciones que afecten al derecho a su abono anticipado (BOE 29-02-2020).
-
Orden HFP/1336/2022, de 28 de diciembre,
por la que se modifica la Orden HAC/177/2020, de 27 de febrero, por la que se aprueba el modelo 140, de solicitud del abono anticipado de la deducción por maternidad del Impuesto sobre la Renta de las Personas Físicas y se regula la comunicación de variaciones que afecten al derecho a su abono anticipado y otra normativa tributaria.
Processing regulations
Orden HAP/2194/2013, de 22 de noviembre,por la que se regulan los procedimientos y las condiciones generales para la presentación de determinadas autoliquidaciones, declaraciones informativas, declaraciones censales, comunicaciones y solicitudes de devolución, de naturaleza tributaria (BOE 26-noviembre-2013).
Normativa que aprueba la inclusión del procedimiento o servicio en el registro
Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria,por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-diciembre-2009).