5.8. Concept of annual income

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

Specifically, the annual income will be the sum of:

1. Net income from work (box 0022)
2. Net income from movable capital to be included in the savings tax base (box 0041)
3. Net income from movable capital to be integrated into the general tax base (box 0054)
4. Net returns on real estate capital (boxes 0149). In the case of leases to family members (boxes 0149 or boxes 0152). Imputation of real estate income (box 0155)
5. Net income from economic activities (box 0224 + box 1479 + box 1553)
6. Imputations of income [(box 1565 - box 1566) + box 1569 + box 1570 + (box 1571 - box 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)]