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Form 121. Personal Income Tax. Deductions for large families or dependents of disabled persons. Notification of assignment of right for deductions by taxpayers not obliged to file a tax return

General Details

Denomination

Form 121. Personal Income Tax. Deductions for large families or dependents of disabled persons. Notification of assignment of right for deductions by taxpayers not obliged to file a tax return

Procedure type

Taxation

Subject

Taxes

Purpose

Communication to formalize the transfer of the right to deductions for large families or for dependent persons with disabilities, when the circumstances provided for by the applicable regulations occur.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen

Place for presentation

Telematics.

Pre-declarations submitted to Delegations or Administrations of the Tax Agency.

Documentation

Communication through form 121

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

No appeal is allowed

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

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).

Processing regulations

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).

Regulations approving the inclusion of the procedure or service in the registry

Order HAP/2194/2013, of November 22,

which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 26-November-2013).