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Form 100. 2020 Personal Income Tax Return Declaration

13.1.Unreduced excess contributions to social security systems in favor of people with disabilities

This section will show the unreduced excess of contributions and contributions to social security systems established in favor of people with disabilities pending reduction in subsequent years.

Firstly, the contributions made by the participating disabled person will appear, that is, the declarant, spouse and other people who are part of the family unit.

The amounts pending reduction from the years 2015 to 2019, those applied in this declaration and the amounts that would remain pending for future years will be reflected. 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 the year and the amounts not applied that are requested to be reduced in the following 5 years will also be reflected.

Next, the contributions made by the declarant and/or spouse in favor of relatives or wards will appear.

The amounts pending to be reduced from the years 2015 to 2019 will be reflected, and the amounts that would remain pending for future years. These amounts should be recorded in the declarations for those years, requesting the possibility of reduction in the following 5 years.

Likewise, the amounts contributed in the year and the amounts not applied that are requested to be reduced in the following 5 years will be reflected.