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Practical Income Manual 2020.

Integration and compensation rules in joint taxation

In joint taxation, the negative items made and not compensated as of January 1, 2020 by the taxpayers who make up the family unit will be offset in accordance with the previously mentioned rules, even if they arise from previous tax periods in which they have paid taxes individually.

The negative items determined in joint taxation will be offset exclusively in the case of subsequent individual taxation, by those taxpayers to whom they correspond in accordance with the income individualization rules contained in the Tax Law.