Skip to main content
Form 100. Personal Income Tax Return 2019

7.2.3. Income from movable capital to be included in the taxable savings base

  1. 7,2,3,1. Interest on accounts and deposits and financial assets in general.
  2. 7,2,3,2. Interest on financial assets with the right to bonus
  3. 7,2,3,3. Dividends and other income derived from participation in the equity of entities
  4. 7,2,3,4. Income derived from the transfer or amortization of treasury bills
  5. 7,2,3,5. Income derived from the transfer, amortization or reimbursement of other financial assets
  6. 7,2,3,6. Income derived from life or disability insurance contracts and capitalization operations
  7. 7,2,3,7. Income from income resulting from the imposition of capital
  8. 7,2,3,8. Income from movable capital derived from subordinated debt securities or preferred shares
  9. 7,2,3,9. Income from life insurance, deposits and financial contracts that implement long-term savings plans
  10. 7.2.3.10. Deductible expenses
  11. 7.2.3.11 Reduction applicable to income derived from certain insurance contracts