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Form 100. 2019 Personal Income Tax return

12.3. Excess not reduced contributions to social security systems

This section will include the amounts recorded in box 0463, corresponding to amounts pending reduction from 2014 to 2018, those applied to this tax return and the amounts that would be pending for future years. These amounts should be recorded in the tax returns for those years, requesting the possibility of reduction in the following 5 years.

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

This section does not include business contributions to group dependency insurance.