12.4. Excess not reduced contributions to people with disabilities

This section shows the non-reduced excess of contributions to social welfare systems made to people with disabilities pending reduction in the following years.

First, contributions by the person with a disability participant will appear, i.e. the declarant, spouse and other people who are part of the family unit.

The amounts entered in box 0472 will be reflected, amounts pending reduction from 2013 to 2017, and amounts that would be pending for future years. These amounts should be recorded in the tax returns for those years, requesting the possibility of reduction in the following 5 years.

The amounts contributed in fiscal year 2018, and the amounts not applied that are requested to be reduced in the following 5 financial years will also be reflected.

The contributions made by the declarant and/or spouse in favour of relatives or legal guardians will then be shown.

Items entered in box 0473 will be reflected, amounts pending reduction from 2013 to 2017, and amounts that would be pending for future years. These amounts should be recorded in the tax returns for those years, requesting the possibility of reduction in the following 5 years.

The amounts contributed in fiscal year 2018, and the amounts not applied that are requested to be reduced in the following 5 financial years will also be reflected.