Skip to main content
Form 100. Personal Income Tax Return 2023

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 for household employees, you may apply in the current year the amounts that you could not deduct in those years due to not having sufficient regional integral quota.

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

Completion

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

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

In the event that a joint declaration was made in previous years, 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.