12.3. Unreduced excess of business contributions

Unreduced excess derived from business contributions to collective dependency insurance pending reduction in subsequent years.

This section will reflect the items entered in box 0439, amounts pending reduction from fiscal years 2013 to 2016, and 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 5 years.

The amounts contributed in fiscal year 2017 will also be reflected, as well as the unapplied amounts that are requested to be able to be reduced in the following 5 fiscal years.