Si se opta por solicitar el pago anticipado a través del modelo 140 ¿dónde se puede encontrar y dónde se ha de presentar?
El modelo 140 se encontrará en las oficinas de la Agencia Tributaria, en los registros civiles y en www.agenciatributaria.es.
La presentación podrá hacerse en cualquier oficina de la Agencia Tributaria, por correo o a través de Internet.
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