10.8.19. Deductions. Amount generated in 2021 and 2022 pending application

If in 2021 and/or 2022 you were entitled to any of the deductions for large families, birth or adoption of children, multiple births or adoptions, childcare, adoption expenses, and Social Security contributions for household employees, you may apply in the current fiscal year the amounts you were unable to deduct in those fiscal years due to a lack of sufficient regional tax.

If all outstanding deductions from 2021 have not been exhausted in this fiscal year, you may request a refund of the remaining amount.

Completion

You must enter in the windows that open the entire outstanding balance of the sum of each of the aforementioned deductions, differentiating them by the year from which they come.

To see the amount generated in these fiscal years that is pending application, you can consult boxes 0998 and 0999 of the 2023 tax return.

In the event that a joint declaration was made in previous years, it must be taken into account whether the deduction not applied was generated by the declarant or by the spouse, recording the amount generated by the former. If it was generated by the spouse, no amount should be entered.