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Form 100. Personal Income Tax Return 2019

12.4. Unreduced excess of employer contributions to collective dependency insurance

Unreduced excess derived from business contributions to collective dependency insurance pending reduction in subsequent years.

This section will reflect the items recorded in box 0464, amounts pending reduction from fiscal years 2014 to 2018, the amounts applied and the amounts that would remain pending for future fiscal years. These amounts should be recorded in the declarations for those years, requesting the possibility of reduction in the following 5 years.

The amounts contributed in fiscal year 2019 will also be reflected, as well as the unapplied amounts that are requested to be able to be reduced in the following 5 fiscal years.