8.4.8. Determination of the general taxable base

The general taxable base will be constituted by the result of making the following reductions in the general part of the taxable base, already explained in the previous sections:

1. By joint taxation.

2. For contributions to social security systems. General regime.

3. For contributions to the spouse's social security systems.

4. For contributions to social security systems in favor of people with disabilities.

5. For contributions to the mutual benefit of professional athletes.

6. For contributions to the protected assets of people with disabilities.

7. For compensatory pensions and annuities for food.

Note: The general taxable base may not be negative as a result of these reductions.

Compensations

Negative general taxable bases from 2015 to 2018.

If the taxpayer has negative general taxable bases pending compensation from the years 2015 to 2018, they may offset them with the general taxable base for the current year. To do this, you must enter them in section "J". General taxable base and savings taxable base" ." Determination of the general taxable base" in box 0501 on page 20 of the declaration. The breakdown of the pending compensation to be compensated for future years will be reflected in Annex C3.

The compensation must be made in the maximum amount allowed by box 0501.