10.8.12. Deductions. Amount generated in 2020, 2021 and 2022 pending application

If in 2020, 2021, and/or 2022 you were entitled to any of the deductions for large families, birth or adoption of children, multiple births or adoptions, care of minor children, paternity, adoption expenses and for Social Security contributions domestic employees may apply in the current fiscal year the amounts that could not be deducted in those fiscal years due to lack of sufficient full regional quota.

If all of the pending deductions for 2020 have not been exhausted in this exercise, you may request payment of the remaining amount to be applied.

Completion

You must enter in the windows that open the entire balance pending application of the sum of each of the aforementioned deductions, differentiating them by the year from which they come.

To see the amount generated in said years that is pending application, you can consult boxes 0997, 0998 and 0999 of the 2022 tax return.

In the event that in previous years the joint declaration had been chosen, it must be taken into account whether the deduction not applied was generated by the declarant or by the spouse, recording the amount generated by the former. If it was generated by the spouse, no amount should be entered.