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A query is made regarding how to determine the concept of income other than employment income for the application of the reduction under Article 20 of the LIRPF. The DGT clarifies that this concept includes the sum of yields, capital gains and losses, and imputed income.
Question posed: Determination of the concept "income, excluding exempt income, other than employment income" contained in Article 20 of the Tax Law.
Income other than employment income is the arithmetic sum of yields, capital gains and losses, and imputed income, both positive and negative. Net yields must be considered prior to any reduction and without applying compensation limits to form the taxable bases.
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