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Form 100. Personal Income Tax Declaration 2022

8.2.4.1. Completion

It will be recorded as appropriate:

  1. The NIF of the participating, mutual member or insured person with disabilities.

  2. Taxpayers who have not been able to reduce all the contributions made in the years 2017 to 2021 due to exceeding the maximum limit and who have requested to be able to reduce the excess within the following five years, will complete, if not stated, in the box corresponding to the data capture window the amount of said excesses.

  3. It will reflect in the corresponding box the contributions made by the person with a disability themselves.

    Business contributions and amounts contributed by the company that derive from a decision by the worker to pension plans, social security mutual societies, to business social security plans except for collective dependency insurance that, if applicable, would have been attributed to them, will be reflected in the work performance data capture window by also selecting key 2.

    The data entered in that 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 work income section, in boxes 0008 and 0024.

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

By clicking on the icon "More info" a window opens in which the unreduced excesses of contributions and contributions to social security systems established in favor of people with disabilities corresponding to The years 2017 to 2021 differentiated those carried out by the person with a disability themselves and those carried out by relatives or guardians on behalf of the person with a disability.

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