8.2.5.1.Completion

A data capture window will open in which you must indicate the following data: 

• NIF of the disabled owner of the protected assets to which the contributions have been made.

• Excesses pending reduction from the years 2020 to 2023.

  Taxpayers who have requested in these returns to be able to reduce the excess in the following four fiscal years should enter in this box the amount that, pending application for this concept, must be applied in the 2024 tax return.

• Contributions made in 2024 to the protected assets of the person with a disability.

• A set of contributions, and excess amounts pending reduction, from all contributors to the same protected assets, with the right to be reduced in 2024 if they exceed €24,250 per year. 

• To correctly complete this last section, you should take into account the following examples:

  1. Two taxpayers make contributions to their son's protected assets, for 15,000 euros each. The box should not be filled in because the total amount eligible for reduction in the year, 20,000 euros (10,000 euros per taxpayer), is less than 24,250 euros.

  2. Three taxpayers make contributions to the protected assets of a family member. Each of them contributes 15,000 euros. Yes, this box must be completed because the total amount eligible for reduction, 30,000 euros (10,000 euros per taxpayer), is greater than 24,250 euros. The amount of 30,000 euros must be entered in the box.

Clicking on the "More info" icon opens a window displaying the unreduced excess amounts for the years 2020 to 2023.

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.