8.7.3.1 Completion

1. Due to international double taxation, due to income obtained and taxed abroad

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

   • Income included in the general tax base

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

     1. The net income from work (full income less deductible expenses) obtained abroad will be indicated.

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

     3. Capital gains obtained abroad will be indicated.

     4. The effective amount of what was paid abroad due to a personal tax will be recorded.

   • Income included in the savings tax base

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

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

     2. The effective amount of what was paid abroad due to a personal tax will be recorded.

2. Due to international double taxation in the cases of application of the international tax transparency regime. It will indicate the amount of the deduction.

3. Due to double taxation in the cases of application of the regime of imputation of income derived from the transfer of image rights. The program will transfer the data recorded in the income allocation section for the transfer of image rights.