8.4.2. Reductions for contributions to social security systems. General scheme
Through a data capture window, contributions and contributions to the following social security systems will be recorded:
Contributions made directly by the declarant will be recorded in this section. Any business contributions that may have been charged to you by the promoter thereof must have been recorded in the data capture window for work income and will be transferred by the program to the section of the window for contributions charged by the promoter.
The program does not accept contributions made by children who are part of the family unit.
Contributions made to private dependency insurance will be indicated in the "Dependency insurance premiums" box in the window.
IMPORTANT: The reductions for contributions to social security systems included in this section have a maximum joint limit that will be applied by the programme.
EXCESSES PENDING REDUCTION FROM CONTRIBUTIONS AND CONTRIBUTIONS FROM THE FISCAL YEARS 2012 TO 2016 (art. 27.c) Royal Legislative Decree 1/2002; art. 51 Rgl.) except those derived from business contributions to collective dependency insurance.
Taxpayers who were unable to reduce the totality of direct or imputed contributions made in said years from the general part of the tax base in their 2012 to 2016 tax returns, due to exceeding the maximum tax reduction limit established in each of them, and who have requested to be able to reduce the excess within the following five years, will indicate in the corresponding box of the data capture window the amount of said excesses or, where applicable, the part thereof that was pending application in the 2017 financial year.
The independent reduction limit for employer contributions to collective dependency insurance, of 5,000 euros, began to apply from 1 January 2013, so reductions can only be made for pending years from 2013 to 2016.
When contributions made in the year coincide with contributions from previous years that could not be reduced because they exceeded the established limits, the contributions corresponding to previous years will be deemed to be reduced first. The amounts reflected, pending reduction, and for each fiscal year for future fiscal years are broken down in Annex C2