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Form 100. Personal Income Tax Declaration 2021

14.3. Negative general taxable bases pending compensation in subsequent years

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

Thus, the pending amounts from the years 2017 to 2020, those applied in the declaration and the amounts that would remain pending for future years will be reflected.

If in fiscal year 2021 there is a negative general taxable base that remains pending compensation in the four future fiscal years, it will also be reflected in this section.