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 (total income less deductible expenses) obtained abroad must be indicated.

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

     3. Capital gains obtained abroad will be indicated.

     4. The actual amount paid abroad for personal tax purposes will be recorded.

   • Income included in the taxable savings base

     A data capture window will open indicating the amount of income obtained and taxed abroad included in the taxable savings 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 taxation will be stated.

     2. The actual amount paid abroad for personal tax purposes will be recorded.

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

3. For double taxation in cases where the imputation regime for income derived from the transfer of image rights applies. The program will transfer the data recorded in the section on the allocation of income from the transfer of image rights.