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Form 100. Personal Income Tax Declaration 2021

Completion

The calculation of deductions for business investment is not carried out by the program.

For the purposes of completion, a data capture window will open for each deduction in which you must provide the amount of the deduction, not the investment, and the amount you wish to apply.

The program will apply the amount provided as long as it does not exceed the established maximum limits. If the indicated amount exceeds the applicable limit, the latter will be applied.

  1. Deductions from previous years

    • General scheme

      The pending balances corresponding to the different types of deduction for investments from previous years will be indicated, distinguishing those balances for which this is the last year of application from the rest of the pending balances and the amount of deduction that you wish to apply.

    • Special procedures

      The balances pending deduction from the special support regimes for events of exceptional public interest and the amount you wish to apply will be indicated.

  2. Fiscal year deductions.

    The amount of the different deductions and the amount you wish to apply will be entered.