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Practical Income Manual 2021.

Liquidable base of savings

Regulations: art. 50.2 Law LIRPF

The taxable base of the savings is constituted by the taxable base of the savings, once reduced, where appropriate, by the unapplied remainder, if any, of the reductions for joint taxation, for compensatory pensions and annuities for alimony, without the It may be negative as a consequence of those reductions.

In short, the liquidated base of savings will always be positive or zero .