La base imponible del impuesto es el resultado de integrar y compensar las cuantías positivas y negativas de las rentas del contribuyente aplicando las reglas previstas en la normativa del impuesto.
Atendiendo a la clasificación de las rentas que la integran, la base imponible se divide en dos partes:
a) La base imponible general.
b) La base imponible del ahorro.
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