La pérdida patrimonial reduce la base imponible.

to reduce

Breakdown of La pérdida patrimonial reduce la base imponible.

• la base imponible: the taxable base
• la pérdida patrimonial: the capital loss

Questions & Answers about La pérdida patrimonial reduce la base imponible.

Why does the sentence start with la twice: La pérdida and la base imponible?

Because both nouns are feminine singular:

• la pérdida = the loss
• la base imponible = the taxable base / tax base

In Spanish, articles must agree with the noun in gender and number. Here:

• pérdida is feminine singular
• base is also feminine singular

So both take la.

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What exactly is pérdida patrimonial?

This is a fairly formal, financial/tax expression. It refers to a capital loss or loss of assets/wealth, depending on context.

A useful breakdown:

• pérdida = loss
• patrimonial = relating to assets, wealth, estate, or patrimony

In Spanish tax language, ganancia patrimonial and pérdida patrimonial are common fixed terms.

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Why is it patrimonial and not patrimonio?