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Form 100. 2019 Personal Income Tax return Balances pending previous years

Balances pending prior years (fixed assets)

The amounts pending deduction for investments in new items of tangible fixed assets (or special cases of used fixed assets) under this special regime will be indicated.

Balances pending previous years (other types)

The outstanding balances corresponding to the different deduction modalities for investments under this special regime will be indicated (except in fixed assets).