7.2.3. Returns on movable capital to be included in the taxable savings base
- 7,2,3,1. Interest on accounts and deposits and financial assets in general.
- 7,2,3,2. Interest on financial assets with the right to a bonus
- 7,2,3,3. Dividends and other income derived from the participation in equity of companies
- 7,2,3,4. Yields derived from the transfer or amortisation of treasury bills
- 7,2,3,5. Income derived from the transfer, amortisation or reimbursement of other financial assets
- 7,2,3,6. Income derived from life or disability insurance contracts and capitalisation transactions
- 7,2,3,7. Income from income that is due to the imposition of capital
- 7,2,3,8. Return on movable capital derived from subordinated debt securities or preference shares
- 7,2,3,9. Income from life insurance, deposits and financial contracts that implement long-term savings plans
- 7,2,3,10. Deductible expenses
- 7,2,3,11 Reduction applicable to returns derived from certain insurance contracts