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Form 100. Personal Income Tax Return 2023

8.2.7.1. Completion

This special regime applies independently of the general regime discussed in the section "Contributions and contributions to social security systems. "General regime".

  • Taxpayers who were unable to reduce all of their contributions from 2018 to 2022 must complete the amount of such excesses in the corresponding box in the data capture window, if not indicated.

  • Contributions made directly by the professional athlete will be recorded.

    The employer's contributions and the amounts contributed by the company that derive 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 him, will be reflected in the data capture window for work performance by also selecting key 3.

    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.

By clicking on the icon "More info" a window will open in which the unreduced excesses corresponding to the years 2018 to 2022 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.