Integration and compensation of income in the general tax base

Regulations: Art. 48 Personal Income Tax Law

The integration and compensation of income in the general tax base is carried out in two phases: The first aims to determine the general tax base obtained in the period itself and, the second, to offset the negative items obtained in the period itself or in previous years that are pending compensation:

1. Phase 1. Integration and compensation of income obtained in the tax period
2. Phase 2. Compensation of negative items pending from previous years
3. Summary table of integration and compensation of income in the general tax base