10.8.12. Deductions. Amount generated in 2018, 2019 and 2020 pending application

The amounts that could not be deducted in the years 2018, 2019, and 2020 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 2020 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.

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.