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Form 100. Personal Income Tax Return 2022

8.2.4.1. Completion

It will record, as appropriate:

  1. The NIF of the disabled person who is a participant, member or insured.

  2. Taxpayers who were unable to reduce all of the contributions made in the years 2017 to 2021 due to exceeding the maximum limit 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.

  3. It will reflect in the corresponding box the contributions made by the disabled person themselves.

    Business contributions and amounts contributed by the company that arise from a decision by the employee to pension plans, mutual social security funds, to company social security plans except for collective dependency insurance that, where applicable, have been imputed to the employee, will be reflected in the data capture window for work income by also selecting key 2.

    The data entered in this section will be transferred by the program to the corresponding box in this section of the declaration. Therefore, if you had to rectify this data, the modification will be made in the section on work income, in boxes 0008 and 0024.

  4. When the taxpayer makes contributions in favor of persons with disabilities that entitle them to reduce their tax base, they will enter the amount in the corresponding box.

By clicking on the icon "More info" a window will open in which the non-reduced excesses of contributions and contributions to social security systems established in favor of people with disabilities corresponding to the years 2017 to 2021 will be displayed, differentiating between those made by the person with a disability themselves and those made by relatives or guardians on behalf of the person with a disability.

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