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Form 100. 2020 Personal Income Tax Return Declaration

13.2.Unreduced excess contributions to protected assets of people with disabilities

This section reflects the unreduced excess of contributions to protected assets of people with disabilities pending reduction in subsequent years.

The amounts pending reduction from the years 2016 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 4 years.

Likewise, the amounts contributed in the year and the amounts not applied that are requested to be reduced in the following 4 years will be reflected.