Skip to main content
Practical manual for Income Tax 2023.

Chapter 13. Determination of the taxpayer's income subject to tax: taxable base

  1. Introduction
  2. Reductions in the general tax base
  3. General taxable base and general taxable base subject to tax
  4. Liquidable base of savings
  5. Practical case. Contributions to the pension plan and protected assets of a child with a disability