. Income from participation in collective investment institutions set up in tax havens 8.1.5.Imputación

The taxpayers of Personal Income Tax who participate in collective investment institutions set up in countries or territories classified as tax havens.

This income allocation scheme is applicable to the income that must be attributed each year in the general part of the taxable base comes determined by the positive difference between the share's net asset value at the close of the tax period and its acquisition value at the beginning of that period. For these purposes, unless proven otherwise, this difference is 15% of the acquisition value of the share or share. 100
The amount allocated will be considered as a higher acquisition value of the share or share. Meanwhile, the profits distributed by the collective investment institution will not be attributed and will reduce the acquisition value of the share.

Completion:

It must include the name of the collective substitution in the enabled boxes and the amount to be allocated.