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Form 100. Personal Income Tax Return 2021

14.1.Unreduced excess of contributions to protected assets of persons with disabilities

This section will reflect the unreduced excess from 2017 to 2020 corresponding to contributions to protected assets of people with disabilities, differentiating the amounts pending reduction from, those applied in this declaration 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 4 years.

Likewise, the amounts contributed in the fiscal year and the unapplied amounts that are requested to be reduced in the following 4 fiscal years will be recorded.