8.2.2.7.Completion

1. Pending excesses to be reduced

   Taxpayers who were unable to reduce all of their direct or imputed contributions made between the years 2019 and 2023 due to exceeding the maximum tax reduction limit established for each tax year, and who requested to be able to reduce the excess within the following five years, must fill in the corresponding amount of said excess in the corresponding box in the data capture window, if not stated.

   Reductions for contributions to social security systems have a joint maximum limit that will be applied by the program.

   The imputation of the excess will be carried out respecting the limits established in the Tax Law.

2. Contributions and contributions of the exercise

   Through a data capture window, it will be recorded if the following are not included:

   • Contributions made directly by the declarant other than those that must be entered in the boxes corresponding to contributions made by the company that derive from a decision by the worker and to the worker's contributions to the employment pension plan, social welfare mutual fund or company social welfare plan.

   • Contributions made by the company that arise from a decision made by the employee.

     This information must match that shown in box 24 of the work income section. If you have to rectify it, you will also have to modify the one in the aforementioned box.

   • It will record the contributions that the worker makes to the employment pension plan, social welfare mutual fund or company social welfare plan, provided that company contributions have been made.

   • Business contributions to social security systems, except those made to collective dependency insurance and contributions from individual employers to social security systems.

     This information must match that shown in box 8 of the work income section. If you need to rectify it, you will also have to modify the one in the aforementioned box.

   • Contributions from individual employers to employment pension plans or to social welfare mutual funds, of which they are the promoter and also a participant or mutual member, or to company social welfare plans or collective dependency insurance of which they are the policyholder and insured.

   • The contributions to collective dependency insurance imputed will be reflected in the data capture window for work income and the program will transfer them to this section of the declaration. Therefore, if this information had to be rectified, the modification would be made in the employment income section, in box 0009.

   • The NIF of the employment system pension plan.

Clicking on the "More info" icon opens a window that displays the unreduced excess amounts for the years 2019 to 2023 corresponding to employer contributions to social security systems and employer contributions to collective dependency insurance.

For each fiscal year, information will be displayed regarding the amounts pending application at the beginning of the period, those applied in the fiscal year and the amounts pending application in future fiscal years.