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
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).