7.1.3. Estimated income and related transactions

• Estimated income

  Services rendered that may generate employment income shall be presumed to be remunerated, unless proven otherwise.

  The valuation of the estimated income will be carried out at the normal market value. Normal market value shall be understood as the consideration that independent subjects would agree upon, unless proven otherwise.

• Linked operations

  In general, in Personal Income Tax, the rules for the valuation of related-party transactions apply in accordance with the terms set out in Article 18 of the Corporate Income Tax Law.