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Form 100. 2020 Personal Income Tax Return Declaration

13,4. Negative general taxable bases pending compensation

In this section, the negative taxable bases pending compensation in subsequent years will appear.

Thus, the pending amounts from the years 2016 to 2019, those applied in the declaration and the amounts that would remain pending for future years will be reflected.

If during the year there is a negative general taxable base that remains pending compensation in the four future years, it will also be reflected in this section.