7.2.3. Income from movable capital to be included in the savings tax base
- 7,2,3,1. Interest on accounts and deposits and on 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 participation in the own funds of entities
- 7,2,3,4. Income derived from the transmission or amortization of treasury bills
- 7,2,3,5. Income derived from the transmission, amortization or reimbursement of other financial assets
- 7,2,3,6. Income derived from life or disability insurance contracts and capitalization operations
- 7,2,3,7. Income from income that is caused by the imposition of capital
- 7,2,3,8. Income from capital derived from subordinated debt securities or preferred 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 income derived from certain insurance contracts