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General Information

Name

Form 122. Personal Income Tax. Deductions for large families, those caring for people with disabilities, or for single parents with two children that are legally separated or not married. Regularisation of right for deductions by taxpayers not obliged to file a tax return

Type of procedure/service
Tax information
Subject
Taxes
SIA code
215995
Description

Form for contributors that are not obliged to submit a tax return for Income Tax and who should regularise their tax situation when the advance payment received for each one of the deductions for large families, those caring for people with disabilities, or for single parents with two children that are legally separated or not married, exceeds the amount of the deduction to which they are entitled.

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

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