Liquidable base of savings

Regulations: art. 50.2 Law Income Tax

The taxable savings base is made up of the taxable savings base, once reduced, where applicable, by the unapplied remainder, if any, of the reductions for joint taxation, for compensatory pensions and alimony annuities, without it being able to result in a negative result as a consequence of those reductions.

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