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 their total contributions from fiscal years 2019 to 2023 should fill in the corresponding amount of the excess in the corresponding box in the data capture window, if not specified.

• 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.

Clicking on the "More info" icon opens a window displaying the unreduced excess amounts for the years 2019 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.