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Form 100. Personal Income Tax Return 2019

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

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

The items entered in box 0479 will be reflected, amounts pending reduction from fiscal years 2015 to 2018, and the amounts that would remain pending for future fiscal 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 fiscal year 2019 will be reflected, box 0480, and the unapplied amounts that are requested to be able to be reduced in the following 4 fiscal years.