Just three weeks before the end of the Income Campaign, it is convenient to clear up all the unknowns that remain with the declarations, which can now be done both electronically and by telephone and in the offices of the Tax Agency.
One of the most important aspects is to know which are the ones that we can take advantage of in order to see the amount that must be paid to the Treasury reduced or even increase the refund that the Tax Agency has to make to us.
When taking into account the income thresholds allowed to take these deductions, it is common for the reference value to be that of the general tax base, which is reflected in box 435 of Income, which is why this box It is so important.
Box 435 will show the value of all the income that the taxpayer has received during the year, and is calculated by integrating and offsetting the balances (negative or positive) of income from work, economic activities, and movable capital. and real estate, in addition to income allocations, and on the other hand, the positive balance after exclusively integrating and offsetting among themselves the capital gains and losses not derived from the transfer of capital elements.
In the return, the amount of this box 435 appears as the amount that results after subtracting the compensations of boxes 431, 433 and 434 from boxes 420, those of positive net balance of capital gains and losses and net balance of yields and income imputations.
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