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 for Personal Income Tax.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematic
Telefonica
AEAT offices
Post Offices
Documentation
Form 140
Phases of the procedure/service
Start: The application must be made by submitting form 140.
Procedure: In certain cases, the AEAT will require the applicant to provide certain supporting documents.
End: In view of the application received and the data in its possession, the AEAT will automatically pay the amount of the maternity deduction in advance and on account. In the event that advance payment of the deduction is not appropriate, the taxpayer will be notified of this circumstance, stating the reasons for the denial, or an express Resolution will be issued in the event of denial.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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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).
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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
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).
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,creating the e-portal and regulating the electronic registers of the Tax Agency (Official State Gazette, 29 December 2009).