8.1.3.3. Imputation of income from participation in IC institutions

Personal income tax payers who participate in collective investment institutions established in countries or territories that are considered non-cooperative jurisdictions 

This income allocation regime is applicable to the income that must be allocated each year in the general part of the tax base, which is determined by the positive difference between the net asset value of the share on the day of the closing of the tax period and its acquisition value at the beginning of said period.

For these purposes, it will be presumed, unless proven otherwise, that this difference is 15% of the acquisition value of the share or participation.

The amount imputed will be considered the higher acquisition value of the share or participation.

The profits distributed by the collective investment institution will not be allocated and will reduce the acquisition value of the share.

Completion

You must include in the enabled boxes both the name of the collective institution and the amount to be charged.