Form 140. Personal Income Tax (IRPF). Deduction for maternity. Application for advance collection and notification of variations.
Type of procedure/service
Tax information
Subject
Taxes
SIA code
992797
Description
Application procedure to request monthly advance credit of the personal income tax deduction for maternity
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
Form 140
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
No
Appeals
Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or the prior motion for reversal is deemed to be resolved. It will be addressed to the administrative body that made the appealable decision.
Initial step. The application shall be made on form 140.
Formalities. 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 automatically advance the credit of the deduction for maternity . In the event that the advance credit of the deduction is not payable, 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