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Form 100. 2020 Personal Income Tax Return Declaration

12.3. Unreduced excess of contributions to social security systems

This section will reflect the amounts corresponding to amounts pending reduction from the years 2015 to 2019, those applied to this declaration and the amounts that would remain pending for future years. These amounts must be recorded in the declarations for those years, requesting the possibility of reduction in the following 5 years.

The amounts contributed in the fiscal year and the unapplied amounts that are requested to be reduced in the following 5 fiscal years will also be reflected.

This section will not include business contributions to collective dependency insurance.