12.3. Unreduced excess business contributions

Unreduced excess derived from business contributions to group dependency insurance that needs to be reduced in subsequent years.

This section will reflect the items entered in box 0439, amounts pending reduction from the years 2013 to 2016, and the amounts that would remain pending for future years. These amounts should be recorded in the declarations for those years, requesting the possibility of reduction in the following 5 years.

The amounts contributed in fiscal year 2017 will also be reflected, and the amounts not applied that are requested to be reduced in the following 5 fiscal years.