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Form 100. Personal Income Tax Declaration 2018

12.5. Unreduced excess contributions to protected assets

This section reflects the unreduced excess of contributions to protected assets of people with disabilities pending reduction in subsequent years.

The items entered in box 0479 will be reflected, amounts pending reduction from the years 2014 to 2017, 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 2018, box 0480, and the amounts not applied that are requested to be reduced in the following 4 fiscal years will also be reflected.