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Practical manual for Income Tax 2019.

Deductions from the total net quota

  1. Deduction for international double taxation, based on income obtained and taxed abroad
  2. Deduction for international double taxation in cases of application of the international tax transparency regime
  3. Deduction for double taxation in cases of imputation of income from the transfer of image rights
  4. Deductible withholdings corresponding to subsidized returns