Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Form 143. Personal Income Tax (IRPF). Early payment of the rebate for large families, for a parent with two children or people with disability in their care.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
202302
Description

Processing of applications for credit for large families and disabilities.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party
  • Interesado
Recipient interested party
  • Citizen
Requisitos del solicitante
Los datos, informes o antecedentes obtenidos por la Administración tributaria en el desempeño de sus funciones tienen carácter reservado y sólo podrán ser utilizados para la efectiva aplicación de los tributos o recursos cuya gestión tenga encomendada y para la imposición de las sanciones que procedan, sin que puedan ser cedidos o comunicados a terceros, salvo en los supuestos establecidos en el artículo 95 de la Ley 58/2003, de 17 de diciembre, General Tributaria. Más información sobre la protección de datos en la Agencia Tributaria en https://sede.agenciatributaria.gob.es/Sede/condiciones-uso-sede-electronica/datos-personales.html
Documents
  • Modelo 143
Deadline for resolution

6 Month(s)

Más información sobre plazos
Los períodos de interrupción justificada que se especifiquen reglamentariamente, las dilaciones en el procedimiento por causa no imputable a la Administración Tributaria, y los períodos de suspensión del plazo que se produzcan conforme a lo previsto legalmente no se incluirán en el cómputo del plazo de resolución.
Administrative silence interested party
Negative
Competent bodies
  • Tax Agency
End of procedure
Si
Appeals
  • Reversal: Time period: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
  • Appealing a Tax Agency decision: Time period: One month from the day following the notification date of the decision to be appealed or the date on which the previous procedure or request for reconsideration can be deemed settled. It will be addressed to the administrative body that made the appealable decision.
Basic Regulations
Regulations applicable to online processing
  • Orden HAP/2486/2014, de 29 de diciembre, por la que se aprueba el modelo 143 para la solicitud del abono anticipado de las deducciones por familia numerosa y personas con discapacidad a cargo del Impuesto sobre la Renta de las Personas Físicas y se regulan el lugar, plazo y formas de presentación. (31 - diciembre - 2014)
Regulations approving inclusion of procedure or service in the register
Place of submission
  • Online
  • By telephone
  • AEAT (Tax Agency) offices
Stages of procedure
  • Start. The application shall be made on form 143.
  • Procedure. In certain circumstances, the Tax Agency may require the applicant to provide certain supporting documents.
  • End. The Tax Agency, after reviewing the application received and the data on record, may choose to advance the credit of the corresponding deduction. If the credit is not applicable, the Tax Agency shall notify the taxpayer explaining the reasons why it has been refused. Or an express resolution shall be issued in the event of refusal.
URl for online processing
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Forms
Requisitos identificación personas físicas
High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
Identification system(s)
  • Electronic DNI
  • Digital certificate
  • Clave PIN
Integrado en Clave
Yes
Practica notificaciones
  • Postal
  • Electronic notification by means of Electronic Submission
  • Electronic notification by means of Enabled E-mail Address
Sujeto a tasas
No
Level of interactivity
Level 4: Online procedure

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