Modelo 122: IRPF adjustment of the large-family / disability deduction¶

Modelo 122. Personal Income Tax. Deductions for large families or for dependants with disabilities. Adjustment of the entitlement to the deduction by taxpayers not required to file a return.

IRPF
Filed when your profile requires it
22 casillas in 8 sections
2 reference only
20 you enter

Established by

Orden HFP/105/2017 art. 5, art. 7
Ley 58/2003 art. 93

Regularizacion › Ascendiente dos hijos¶

590

Regularisation for a legally separated ascendant, or one with no marital bond, having two children. Deduction amount

Amount of the deduction the taxpayer was entitled to in the tax period, under article 81 bis of Law 35/2006.

You enter this Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: ascendiente-dos-hijos.deduccion
Record-design number: 582-598
Semantic role: m122_ascendiente_dos_hijos_deduccion
Registry section: regularizacion.ascendiente_dos_hijos
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

591

Regularisation for a legally separated ascendant, or one with no marital bond, having two children. Advance payment amount

Amount of the advance payment of the deduction actually received in the tax period. Regularisation applies where what was received exceeds the deduction the taxpayer was entitled to.

You enter this Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: ascendiente-dos-hijos.abono-anticipado
Record-design number: 599-615
Semantic role: m122_ascendiente_dos_hijos_abono_anticipado
Registry section: regularizacion.ascendiente_dos_hijos
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

Regularizacion › Ascendientes discapacidad¶

561

Regularisation for ascendants with a disability. Ascendant's tax identification number

Tax identification number of the ascendant with a disability the deduction was taken for.

You enter this NIF

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: ascendientes.nif
Record-design number: 395-403
Semantic role: m122_ascendiente_discapacidad_nif
Registry section: regularizacion.ascendientes_discapacidad
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

562

Regularisation for ascendants with a disability. Ascendant's surnames and given name

First surname, a space, second surname, a space and the full given name of the ascendant with a disability.

You enter this Name

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: ascendientes.nombre
Record-design number: 404-463
Semantic role: m122_ascendiente_discapacidad_nombre
Registry section: regularizacion.ascendientes_discapacidad
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

572

Regularisation for ascendants with a disability. Deduction amount

Amount of the deduction the taxpayer was entitled to in the tax period, under article 81 bis of Law 35/2006.

You enter this Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: ascendientes.deduccion
Record-design number: 484-500
Semantic role: m122_ascendiente_discapacidad_deduccion
Registry section: regularizacion.ascendientes_discapacidad
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

573

Regularisation for ascendants with a disability. Advance payment amount

Amount of the advance payment of the deduction actually received in the tax period. Regularisation applies where what was received exceeds the deduction the taxpayer was entitled to.

You enter this Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: ascendientes.abono-anticipado
Record-design number: 501-517
Semantic role: m122_ascendiente_discapacidad_abono_anticipado
Registry section: regularizacion.ascendientes_discapacidad
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

Regularizacion › Conyuge discapacidad¶

574

Regularisation for a non-separated spouse with a disability. Deduction amount

Amount of the deduction the taxpayer was entitled to in the tax period, under article 81 bis of Law 35/2006.

You enter this Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: conyuge.deduccion
Record-design number: 238-254
Semantic role: m122_conyuge_discapacidad_deduccion
Registry section: regularizacion.conyuge_discapacidad
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

575

Regularisation for a non-separated spouse with a disability. Advance payment amount

Amount of the advance payment of the deduction actually received in the tax period. Regularisation applies where what was received exceeds the deduction the taxpayer was entitled to.

You enter this Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: conyuge.abono-anticipado
Record-design number: 255-271
Semantic role: m122_conyuge_discapacidad_abono_anticipado
Registry section: regularizacion.conyuge_discapacidad
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

Declarante¶

Supplementary page indicator

Marked C where the page supplements one filed earlier; left blank otherwise.

You enter this Text

Legal basis

Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: decl.pagina-complementaria
Semantic role: m122_pagina_complementaria
Registry section: declarante
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

ejercicio

Filing year to which the adjustment relates

Reference only Year

Required

Legal basis

Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: decl.ejercicio
Semantic role: filing_year
Registry section: declarante
Sources: enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

tipo-declaracion

Return type (original / substitute / supplementary)

Reference only Text

Required

Legal basis

Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: decl.tipo-declaracion
Semantic role: tipo_declaracion
Registry section: declarante
Sources: enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

Regularizacion › Descendientes discapacidad¶

548

Regularisation for descendants with a disability. Descendant's tax identification number

Tax identification number of the descendant with a disability the deduction was taken for.

You enter this NIF

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: descendientes.nif
Record-design number: 272-280
Semantic role: m122_descendiente_discapacidad_nif
Registry section: regularizacion.descendientes_discapacidad
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

549

Regularisation for descendants with a disability. Descendant's surnames and given name

First surname, a space, second surname, a space and the full given name of the descendant with a disability.

You enter this Name

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: descendientes.nombre
Record-design number: 281-340
Semantic role: m122_descendiente_discapacidad_nombre
Registry section: regularizacion.descendientes_discapacidad
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

557

Regularisation for descendants with a disability. Deduction amount

Amount of the deduction the taxpayer was entitled to in the tax period, under article 81 bis of Law 35/2006.

You enter this Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: descendientes.deduccion
Record-design number: 361-377
Semantic role: m122_descendiente_discapacidad_deduccion
Registry section: regularizacion.descendientes_discapacidad
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

558

Regularisation for descendants with a disability. Advance payment amount

Amount of the advance payment of the deduction actually received in the tax period. Regularisation applies where what was received exceeds the deduction the taxpayer was entitled to.

You enter this Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: descendientes.abono-anticipado
Record-design number: 378-394
Semantic role: m122_descendiente_discapacidad_abono_anticipado
Registry section: regularizacion.descendientes_discapacidad
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

Regularizacion › Familia numerosa¶

576

Large-family regularisation. Large-family certificate identification number

Identification number shown on the official large-family certificate issued by the autonomous community.

You enter this Text

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: familia-numerosa.titulo
Record-design number: 518-547
Semantic role: m122_familia_numerosa_titulo
Registry section: regularizacion.familia_numerosa
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

588

Large-family regularisation. Deduction amount

Amount of the deduction the taxpayer was entitled to in the tax period, under article 81 bis of Law 35/2006.

You enter this Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: familia-numerosa.deduccion
Record-design number: 548-564
Semantic role: m122_familia_numerosa_deduccion
Registry section: regularizacion.familia_numerosa
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

589

Large-family regularisation. Advance payment amount

Amount of the advance payment of the deduction actually received in the tax period. Regularisation applies where what was received exceeds the deduction the taxpayer was entitled to.

You enter this Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: familia-numerosa.abono-anticipado
Record-design number: 565-581
Semantic role: m122_familia_numerosa_abono_anticipado
Registry section: regularizacion.familia_numerosa
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

Representante¶

681-689

Representative's tax identification number

Tax identification number of the person or entity filing the return on the taxpayer's behalf. Left blank where the taxpayer files in person.

You enter this NIF

Legal basis

Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: repr.nif
Semantic role: m122_representante_nif
Registry section: representante
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

750-769

Representative's given name

Given name of the representative where the representative is a natural person. Blank otherwise.

You enter this Name

Legal basis

Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: repr.nombre
Semantic role: m122_representante_nombre
Registry section: representante
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes

Resultado¶

595

Result of the regularisation payable

Total amount payable for the regularisation. The record design prints the expression (558-557+573-572+589-588+591-590), which omits the spouse pair [574]/[575] declared in the same record; the box is therefore taken from the taxpayer rather than computed.

You enter this Amount in euros

Required
Zero or more

Legal basis

Ley 35/2006 art. 81 bis
Orden HFP/105/2017 art. 5
Ley 58/2003 art. 93

Registry identifiers

Casilla id: resultado.a-ingresar
Record-design number: 616-632
Semantic role: m122_resultado_regularizacion_a_ingresar
Registry section: resultado
Sources: aeat-dr-122-2016 enrolled-modelo-122-procedure
Revisions: 2017-y-siguientes