8.2.5.1.Completion
A data capture window will open in which you must indicate the following data:
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NIF of the disabled owner of the protected assets to which the contributions have been made.
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Excesses pending reduction from the years 2018 to 2021.
Taxpayers who have requested in said declarations to be able to reduce the excess in the following four fiscal years, will indicate in this box the amount that, pending application for this concept, must be applied in the declaration for fiscal year 2021.
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Contributions made in 2022 to the protected assets of the person with disabilities.
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Set of contributions, and excesses pending reduction, from all contributors to the same protected assets, with the right to be reduced in 2021, when they exceed 24,250 euros per year.
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To correctly complete this last section, you should take into account the following examples:
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Two taxpayers make contributions to their son's protected estate, for 15,000 each. The box should not be filled in because the total amount eligible for reduction in the year, 20,000 euros (10,000 euros per taxpayer), is less than 24,520 euros.
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Three taxpayers make contributions to the protected assets of a family member. Each of them contributes 15,000 euros. Yes, this box must be completed because the total amount eligible for reduction, 30,000 euros (10,000 euros per taxpayer), is greater than 24,520 euros. The amount of 30,000 euros must be entered in the box.
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By clicking on the "More info" icon, a window opens in which the unreduced excesses corresponding to the years 2018 to 2021 will be displayed.
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.