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Form 100. Personal Income Tax Declaration 2023

8.2.8. 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.

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

Compensations

If the taxpayer has negative general taxable bases pending compensation from the years 2019 to 2022, they may offset them with the general taxable base for the current year by entering them in section "J". General taxable base and savings taxable base. Determination of the general taxable base" in box 0501. The compensation must be made in the maximum amount allowed by box 0500.

By clicking on the "More info" icon, a window opens in which the amount of the negative general taxable bases from 2019 to 2022 pending compensation will be displayed.

For each fiscal year, information will be shown regarding the amounts pending to be applied at the beginning of the period, those applied in the fiscal year and the amounts pending to be applied in future fiscal years.