Integration and compensation of income in the tax base of savings
Regulations: Art. 49, Additional Provision thirty-ninth.1; and seventh transitional provision.5 Personal Income Tax Law
The integration and compensation of income in the savings tax base is carried out, in a similar way to that mentioned in the previous section, in two phases: The first aims to determine the tax base of the savings obtained in the tax period itself and, the second, to compensate with the positive balance, if applicable, obtained, the negative items from previous years that are pending compensation.