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.

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

Compensations

If the taxpayer has negative general taxable bases pending offset from the years 2017 to 2020, they may offset them against the general taxable base of the current year by recording them in section "J". General taxable base and savings taxable base. "Determination of the general taxable base" in box 0501.

The breakdown of outstanding offsets to be offset for future years will be reflected in Annex C.4.

The compensation must be made in the maximum amount allowed by box 0500.