12.4. Unreduced excess contributions in favor of people with disabilities

This section will show the unreduced excess of contributions to social security systems established in favor of people with disabilities pending reduction in the following years.

Firstly, the contributions made by the participating disabled person will appear, that is, the declarant, spouse and other people who are part of the family unit.

The amounts entered in box 0447, amounts pending reduction from the years 2012 to 2016, and the amounts that would remain pending for future years will be reflected. 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.

Next, the contributions made by the declarant and/or spouse in favor of relatives or wards will appear.

The items entered in box 0448 will be reflected, amounts pending reduction from the years 2012 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.