7.1.3. Estimated income and related operations

• Estimated income

  The provision of services likely to generate income from work will be presumed to be paid, unless proven otherwise.

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

• Linked operations

  In general, in the Personal Income Tax, the rules for valuing related-party transactions are applied in the terms provided for in article 18 of the Corporate Tax Law.