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Form 100. Personal Income Tax Declaration 2018

8.4.9. Determination of the liquidable base of savings

The taxable base of the savings will be the result of reducing the taxable base of the savings in the remainder, if any, of the following reductions:

  1. By joint taxation.

  2. For compensatory pensions and annuities for food.

Note: The liquidated base of savings may not be negative as a result of these decreases.