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Form 100. 2020 Personal Income Tax Return Declaration

10.8.12. Deductions. Amount generated in 2017, 2018 and 2019 pending application

The amounts that could not be deducted in the years 2017, 2018, and 2019 may be applied in this fiscal year due to lack of sufficient full regional quota.

To see the amount generated in said years that is pending application, consult boxes 0997, 0998 and 0999 of the 2019 tax return.

Completion

You must enter in the windows that open the entire balance pending application of the sum of each of the aforementioned deductions, differentiating them by the year from which they come (2017, 2018 and/or 2019).

In the event that in previous years the joint declaration had been chosen, it must be taken into account whether the deduction not applied was generated by the declarant or by the spouse, recording the amount generated by the former. If it was generated by the spouse, no amount should be entered.