5.8. Annual income item

The concept of annual income must be understood as the algebraic sum of the net incomes (of work, movable and real-estate capital, and of economic activities), imputations of income and capital gains and losses recorded in the year, without applying the rules of integration and compensation.

Specifically, the annual income will be the sum of:

1. Net earned income (box 0022)
2. Net returns on movable capital to be included in the savings tax base (box 0041)
3. Net returns on movable capital to be included in the general tax base (box 0054)
4. Net income from real estate (boxes 0149). In the case of family leases (boxes 0149 or boxes 0152). Imputation of real estate income (box 0155)
5. Net yield of economic activities (box 0224 + box 1479 + box 1553)
6. Income imputations [(box 1565-box 1566) + box 1569 + box 1570 + (box 1571-1572) + (box 1577-box 1578-box 1579) + box 0265 + box 0270 + box 0275 + box 0280]
7. Capital gains and losses [(box 0418-box 0419) + (box 0422-box 0423)]