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Form 100. Personal Income Tax Return 2021

Completion

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.

The following shall be recorded:

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

  • The amount of the imputation.