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Form 100. Personal Income Tax Declaration 2019

9.8.1. General application conditions and requirements

Taxpayers who carry out economic activities in direct estimation, in either of their two modalities, have the right to the incentives and stimuli for business investment established in the Corporate Tax regulations.

These incentives will only apply to taxpayers under the objective estimation regime when expressly established.

However, the amounts pending deduction from investments made in previous years in which the return had been determined in the direct estimation regime, may be deducted in this declaration and until the end of the legal period granted for this, although the taxpayers holders are subject to the objective estimation regime in this exercise.

Investments made by entities under a regime of attribution of income (civil companies that are not subject to Corporate Tax, existing inheritances, communities of property, etc.) that determine their net returns in direct estimation, may be subject to deduction for each of the partners, heirs or community members in proportion to their participation in the benefit of the entity (art. 8 Law).