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Form 100. Personal Income Tax Return 2021

8.4.2.7. Completion

Contributions and contributions for the 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, where applicable, have been attributed to you, will be reflected in the data capture window for work income and the program will transfer them to this section of the declaration.

    • Contributions made on behalf of individual entrepreneurs to employment pension plans or to social welfare mutual funds, of which he is the promoter and participant or mutual member, as well as those made to company social welfare plans or collective dependency insurance of which, in turn, he is the policyholder and insured, will be recorded, if they are not recorded, 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.

  • Business contributions to collective dependency insurance attributed to the declarant will be reflected in the data capture window for work income and the program will transfer them to this section of the declaration.

Pending excesses to be reduced

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

Reductions for contributions to social security systems have a joint maximum limit that will be applied by the program.

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

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