8.2.2.7.Completion

1. Excesses pending reduction

   Taxpayers who have not been able to reduce all of the contributions, direct or imputed, made in the years 2017 to 2021 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.

2. Contributions and contributions for fiscal year 2022

   Through a data capture window, it will be recorded if the following are not included:

   • The contributions made directly by the declarant other than those that must be entered in the boxes corresponding to the contributions made by the company that derive from a decision of the worker and the worker's contributions to the employment pension plan, social security mutual fund or business social security plan.

   • Contributions made by the company that derive from a decision of the worker.

     This information must coincide with that reflected in box 24 of the work performance section. If you have to rectify it, you must also modify the one in the aforementioned box.

   • It will record the contributions that the worker makes to the employment pension plan, social security mutual fund or business social security plan, provided that business contributions have been made.

   • Business contributions to social security systems, except those made to collective dependency insurance and contributions by individual entrepreneurs to social security systems.

     This information must coincide with that reflected in box 8 of the work performance section. If you have to rectify it, you must also modify the one in the aforementioned box.

   • Contributions by individual entrepreneurs to employment pension plans or social security mutual societies, of which they are a promoter and also a participant or mutual member, or to corporate social security plans or collective dependency insurance of which they are a policyholder and insured.

   • The imputed contributions to group long-term care insurance will be reflected in the work performance data capture window and the program will transfer them to this section of the declaration. Therefore, if this information had to be rectified, the modification will be made in the work income section, in box 0009.

   • The NIF of the employment system pension plan.

By clicking on the "More info" icon, a window opens in which the unreduced excesses from the years 2017 to 2021 corresponding to business contributions and contributions to information systems will be displayed in a differentiated manner. social security and business contributions to collective dependency insurance.

For each fiscal year, information will be shown regarding the amounts pending to be applied at the beginning of the period, those applied in the fiscal year and the amounts pending to be applied in future fiscal years.