10.8.19. Deductions. Amount generated in 2022 pending application

If in 2022 you were entitled to any of the deductions for large families, birth or adoption of children, multiple births or simultaneous adoptions, care of minor children, adoption expenses and for Social Security contributions of domestic employees, you may apply in the current year the amounts that you could not deduct in those years due to a lack of sufficient regional tax liability.

If in this exercise all the deductions pending from 2022 have not been used up, you may request payment of the remaining amount to be applied.

Completion

You must enter in the windows that open the entire outstanding balance of the sum of each of the aforementioned deductions, differentiating them by the year from which they come.

To see the amount generated in those exercises that is pending application, you can consult box 0999 of the 2024 tax return.

In the event that a joint declaration was made in previous years, it must be taken into account whether the deduction not applied was generated by the declarant or by the spouse, recording the amount generated by the former. If it was generated by the spouse, no amount should be entered.