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

Practical Guide to Income Tax 2019.

Reductions for compensatory pensions and alimony payments

Compensatory pensions in favor of the spouse
Annuities for food in favor of people other than children
Special case: compensatory pension and annuities for food without distinction

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Updated webpage: October 18, 2023