Rules for integration and compensation of income
Regulations: Art. 47 Law Income Tax
As a preliminary step to calculating the tax, the positive and negative amounts of the taxpayer's income must be integrated and offset.
The integration and compensation of income is carried out within each of the groups into which they are classified: general income and savings income, in accordance with the rules and principles discussed below, without any integration or compensation being possible between the income comprising each of these groups.
As a result of applying the rules for integration and compensation of income, the general tax base and the savings tax base are obtained, respectively.