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Form 100. Personal Income Tax Return 2021

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

In the current year, you may apply the amounts that you were unable to deduct in the years 2018, 2019, and 2020 due to not having sufficient regional integral quota.

To see the amount generated in these 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 outstanding balance of the sum of each of the aforementioned deductions, differentiating them by the year from which they come.

In the event that a joint declaration was made in previous years, 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.