Integration and compensation rules in joint taxation

In joint taxation, negative items realized and not offset as of January 1, 2021 by the taxpayers comprising the family unit will be offset in accordance with the rules discussed above, even if they derive from previous tax periods in which they have paid taxes individually.

Negative items determined in joint taxation will be offset exclusively in the case of subsequent individual taxation, by those taxpayers to whom they correspond according to the rules of individualization of income contained in the Tax Law.