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Form 100. Personal Income Tax Declaration 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 have not been able to reduce all contributions from the years 2018 to 2022, will complete, if not stated, the amount of said excesses in the corresponding box of the data capture window.

  • The contributions made directly by the professional athlete will be recorded.

    The business contributions and the amounts contributed by the company that derive from a decision of the worker to pension plans, social security mutual societies, to business social security plans except for collective dependency insurance that, where appropriate, would have been attributed to him, will be reflected in the work performance data capture window by also selecting key 3.

    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.

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

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.