Introduction

Regulations: Art. 50 Law Personal Income Tax

Once the general tax base and the savings tax base have been determined, as a consequence of the income integration and compensation procedure discussed in the previous chapter, the general taxable base and savings taxable base must be determined. The process of determining these latter magnitudes can be represented schematically as follows:

The general taxable base is the result of making the legally established reductions in the general tax base whose comments are made in this Chapter.

The taxable base of the savings is the result of reducing the taxable base of the savings in the unapplied remainder , if any, of the reductions for joint taxation, for compensatory pensions and annuities for alimony, without this being negative as a consequence of such reductions.