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Form 100. 2019 Personal Income Tax return

13,4. General negative net tax bases pending compensation

In this section, the negative net tax bases pending compensation will appear in the following years.

The items entered in box 0501 will therefore be reflected, the outstanding amounts from the years 2015 to 2018, those applied in the tax return and the amounts that would be pending for future financial years.

If there is a general negative net tax base in 2019 that remains pending compensation in the four future financial years, this section will also be reflected.