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Form 100. Personal Income Tax Declaration 2018

8.4.2. Reductions for contributions and contributions to social security systems. General scheme

Through a data capture window, contributions and contributions to the following social security systems will be recorded:

Contributions made directly by the declarant will be recorded in this section. The business contributions that, if applicable, have been imputed to you by their promoter, must have been recorded in the window for capturing work performance data and will be transferred by the program to the section of the contributions imputed by the company window. the promoter.

The program does not accept contributions or contributions made by children who are part of the family unit.

Contributions made to private care insurance will be indicated in the box in the "Premiums for care insurance" window.

IMPORTANT: The reductions for contributions and contributions to the social security systems included in this section have a joint maximum limit that the program will apply.

EXCESS PENDING REDUCTION OF CONTRIBUTIONS AND CONTRIBUTIONS FOR THE YEARS 2013 to 2017 (art. 27.c) Royal Legislative Decree 1/2002; art. 51 Rgl.) except those derived from business contributions to collective dependency insurance.

Taxpayers who have not been able to reduce from the general part of the tax base of the declarations from 2013 to 2017 all the contributions, direct or imputed, made in said years, due to exceeding the maximum tax reduction limit established in each of them. They, and who have requested to be able to reduce the excess within the following five years, will record in the corresponding box of the data capture window the amount of said excesses or, where appropriate, the part of them that in the 2017 financial year. was pending application.

The independent reduction limit for business contributions to group long-term care insurance, of 5,000 euros, began to be applied as of January 1, 2013, so the years 2013 to 2017 will be reduced.

When contributions made in the year are combined with contributions from previous years that could not be reduced because they exceed the established limits, the contributions corresponding to previous years will be understood to be reduced, first. The amounts reflected, pending reduction, and for each year for future years are broken down in Annex C2

  1. 8.4.2.1. Pension plans
  2. 8.4.2.2. Mutual provident societies:
  3. 8.4.2.3. Assured savings plans
  4. 8.4.2.4. Business social security plans
  5. 8.4.2.5. Dependency insurance
  6. 8.4.2.6. Maximum annual contributions and reduction limit