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Form 100. Personal Income Tax Declaration 2022

8.1.4. Offsets of negative items in the savings tax base

Negative items from previous years pending compensation as of January 1, 2022 can be:

  • Negative balances of capital gains from 2018, 2019, 2020 and 2021 pending compensation as of January 1, 2022, to be integrated into the savings tax base.

  • Negative balances of capital gains and losses from 2018, 2019, 2020 and 2021 pending compensation as of January 1, 2022, to be integrated into the savings tax base.

1. Compensation of the negative items pending from previous years with their respective positive balance of returns or profits and losses for the year

  • The positive balance of capital gains for the year 2022, once said balance has been reduced by the compensation of capital losses corresponding to the year 2022, may be offset with the balance of the negative capital gains pending compensation for the years 2018, 2019. , 2020 and 2021.

  • The positive balance of profits and losses for fiscal year 2022, once said balance has been reduced by the compensation of the negative balance, if any, of capital gains obtained in fiscal year 2022, may be offset with the balance of the Losses pending compensation. of the fiscal years 2018, 2019, 2020 and 2021.

In no case will compensation be made outside the four-year period, by accumulating negative net balances or capital losses from subsequent years.

2. Compensation of the rest of the negative balances of capital gains and outstanding profits and losses from previous years not offset

  • If there are negative balances of capital gains from the years 2018, 2019, 2020 and 2021 that have not been offset as indicated above, they may be offset with the remaining positive balance, if any, of capital gains from the year 2022 until the limit of 25% of the aforementioned positive balance.

    This compensation, together with that of the negative balances of movable capital returns for 2022, may not together exceed the limit of 25% of the positive balance of profits and losses for 2022.

  • If there are negative balances of capital gains and losses for the years 2018, 2019, 2020 and 2021 that have not been offset, in which case, they may be offset with the remaining positive balance, if any, of capital gains for the year 2022. , up to the limit of 25% of the aforementioned positive balance.

    This compensation, together with that of the negative balances of 2022 profits and losses that are offset by the positive balance of 2022 capital gains, may not together exceed the limit of 25% of the positive balance of 2022 capital gains before compensations.

By clicking on the "More info" icon located after box 0460, a window opens in which the information related to the negative balances of capital gains and losses and the negative balances of capital gains pending application at the beginning of the period, the amounts applied in this declaration, and the balances pending compensation in the following 4 years.