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Form 100. Personal Income Tax Return Declaration 2017

13.2. Negative general taxable bases pending compensation

In this section of Annex C3, the negative net tax bases pending to be offset in the following years shall appear

The items entered in box 0474, outstanding amounts to be reduced from the years 2013 to 2016, and amounts remaining outstanding for future years shall be reflected.

It will also be reflected if in this statement for fiscal year 2017 there is a negative general liquidable base, pending compensation in the four future fiscal years.