8.1.3.3. Imputation of income from participation in IC institutions

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

This income imputation regime is applicable to the income that must be imputed each year in the general part of the tax base and is determined by the positive difference between the net asset value of the participation on the day of the closing of the tax period and its acquisition value. at the beginning of the aforementioned 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 imputed amount will be considered the highest acquisition value of the share or participation.

For its part, the benefits distributed by the collective investment institution will not be imputed and will reduce the acquisition value of the participation.

Completion

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