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Form 100. 2019 Personal Income Tax return

10,8,12. Deductions. Amount generated in 2016, 2017 and 2018 pending application

The amounts that could not be deducted in the financial years 2016, 2017 and 2018 may be applied in the current financial year due to insufficient autonomous regional payments.

To see the amount generated in these years that is pending application, see boxes 0997, 0998 and 0999 of the 2018 tax return.


The windows that open all the outstanding balance of the sum of each of the aforementioned deductions must be entered, differentiating them by the year from which they are due (2016, 2017 and/or 2018).

NOTE: If the joint tax return has been chosen in the previous years, it should be taken into account whether the non-applied deduction was generated by the declarant or by the spouse, stating the amount generated by the former. If it was generated by the spouse, no amount must be entered.