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Form 100. Personal Income Tax Declaration 2019

12.3. Unreduced excess contributions to social security systems

This section will reflect the amounts entered in box 0463, corresponding to amounts pending reduction from the years 2014 to 2018, those applied to this declaration and the amounts that would remain pending for future years. These amounts should be recorded in the declarations for those years, requesting the possibility of reduction in the following 5 years.

The amounts contributed in fiscal year 2019 will also be reflected, and the amounts not applied that are requested to be reduced in the following 5 fiscal years.

This section will not include business contributions to collective long-term care insurance.