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Form 100. Personal Income Tax Return Declaration 2017

8.4.8. Determination of the general taxable base

The general taxable base will be constituted by the result of applying the following reductions, already set out in the previous sections, to the general part of the taxable base:

  1. By joint taxation.

  2. For contributions to social security systems. General regime.

  3. For contributions to the spouse's social security systems.

  4. For contributions to social security systems in favor of people with disabilities.

  5. For contributions to the professional athletes' mutual fund.

  6. For contributions to the protected assets of people with disabilities.

  7. For compensatory pensions and alimony annuities.

Note: The general taxable base may not be negative as a result of these reductions.

COMPENSATIONS

  • NEGATIVE GENERAL NET TAXABLE BASES FROM 2013 TO 2016.

    If the taxpayer had negative general net taxable bases outstanding from the years 2013 to 2016, they may be offset with the general taxable base for this financial year. To do so, you must enter them in section "J". General taxable base and savings taxable base. Determination of the general taxable base" box 0473 on page 15 of the declaration. The breakdown of outstanding compensations to be offset for future years will be reflected in Annex C3

    The offset shall be done at the maximum amount permitted by box 0474.