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Practical manual for Income Tax 2019.
Chapter 13. Determination of the taxpayer's income subject to tax: taxable base
Reductions in the general tax base

Practical manual for Income Tax 2019.

Reductions for contributions to protected assets of persons with disabilities

Beneficiaries and taxpayers who can make contributions with the right to reduction
Maximum limits and excess contributions made
Advance disposition of the assets or rights provided

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Updated webpage: October 18, 2023