8,9,3,1 Completion

The following information will be recorded in the data capture window:

• Income included in the general tax base

  A window will open for data capture, in which the amount of income obtained and taxed abroad included in the general tax base must be indicated separately, taking into account the following:

  1. Net earned income (full income minus deductible expenses) obtained abroad will be indicated.

  2. The net returns of capital and economic activities obtained abroad will be indicated.

  3. Capital gains obtained abroad will be indicated.

  4. The effective amount of what is paid abroad for personal tax purposes shall be entered.

• Incomes included in the savings tax base

  A window will open for data capture indicating the amount of income obtained and taxed abroad included in the savings tax base, taking into account the following:

  • Other income included in the savings tax base.

    1. If the income obtained abroad is considered as income from movable capital, the amount of the reduced net yield obtained abroad will be indicated. In the case of capital gains, the amount of the capital gain subject to taxation shall be recorded.

    2. The effective amount of what is paid abroad for personal tax purposes shall be entered.