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Form 100. Personal Income Tax Declaration 2021

8.4.2.7. Completion

Contributions and contributions for fiscal year 2021

Through a data capture window you will record:

  • Contributions made directly by the declarant to social security systems

  • Business contributions to social security systems, except those made to collective dependency insurance, differentiating:

    • Business contributions to social security systems (except those made to collective dependency insurance and those referred to in the following box) that, if applicable, have been attributed to you, will be reflected in the income data capture window. of work and the program will transfer them to this section of the declaration.

    • Contributions in your favor from individual entrepreneurs to employment pension plans or social security mutual societies, of which you are a promoter and participant or mutual member, as well as those made to corporate social security plans or collective dependency insurance of which, in turn, whether the policyholder and the insured, will be recorded, if they are not stated, in this section of the declaration and not in the section on work income or in the section on contributions made directly by the declarant.

  • The business contributions to group long-term care insurance attributed to the declarant will be reflected in the work performance data capture window and the program will transfer them to this section of the declaration.

Excesses pending reduction

Taxpayers who have not been able to reduce all of the contributions, direct or imputed, made in the years 2016 to 2020 due to exceeding the maximum tax reduction limit established in each of them, and who have requested to be able to reduce the excess within the five following years, they will complete, if not stated, in the corresponding box of the data capture window the amount of said excesses.

Reductions for contributions and contributions to social security systems have a joint maximum limit that the program will apply.

The imputation of the excess will be carried out respecting the limits established in the Tax Law.

The amounts pending to be reduced at the beginning of the period, those applied and those pending to be reduced in each year for future years appear broken down in the corresponding sections of Annexes C.2 and C.3 of the declaration.