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Form 100. Personal Income Tax Declaration 2019

8.1.3.2.1. Non-resident entities and participating taxpayers

Taxpayers holding direct shareholdings in non-resident entities or indirectly through another non-resident entity or entities are subject to the corresponding taxation. In the latter case, the amount of the income will be the sum corresponding to the indirect shareholding.

It will be recorded:

  • The name or company name of the non-resident entity whose charges must be included in the declaration.

  • The amount of the imputation.