La reducción fiscal cambia la base liquidable.

The tax-base reduction changes the net taxable base.

Breakdown of La reducción fiscal cambia la base liquidable.

• cambiar: to change
• la base liquidable: the net taxable base
• la reducción fiscal: the tax-base reduction

Questions & Answers about La reducción fiscal cambia la base liquidable.

Why is there la before both reducción fiscal and base liquidable?

Because both nouns are feminine singular:

• la reducción
• la base

In Spanish, nouns usually need an article more often than in English, especially in full statements like this one. So La reducción fiscal cambia la base liquidable sounds natural and complete, while leaving out the articles would sound unnatural in standard Spanish.

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Why is reducción feminine?

Reducción is a noun ending in -ción, and nouns with -ción are almost always feminine in Spanish.

Examples:

• la reducción
• la situación
• la administración

So the adjective/article agreement must match:

• la reducción fiscal

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Why is it fiscal and not something like fiscala?