Integration and compensation rules in joint taxation

In joint taxation, negative items incurred and not offset by the taxpayers comprising the family unit as of January 1, 2024, will be offsettable in accordance with the rules discussed above, even if they arise from previous tax periods in which they were taxed 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 Law of Personal Income Tax .