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Form 100. Personal Income Tax Declaration 2019 Outstanding balances from previous years

  1. General scheme

    • Outstanding balances from previous years

      The pending balances corresponding to the different types of deduction for investments from previous years will be indicated, distinguishing those balances for which the 2019 financial year is the last year of application from the rest of the pending balances.

      Attention: The program does not provide for the application of pending balances of the deduction for investments in film productions made by the financial co-producer, since in this case it does not take into account the legally established limit of 5 percent of the income for the period derived from said investments.

  2. Special procedures

    The balances pending deduction from the special support regimes for events of exceptional public interest will be indicated.