Phase 1: Determination of full performance of work
The monetary income from work must be computed for the full or gross amount accrued, that is, without deducting the amounts that have been deducted by the payer as deductible expenses or the withholdings on account of Personal Income Tax practiced on said returns.
The income from work in kind must be computed by the amount resulting from adding to the value of the remuneration received, determined in accordance with the rules indicated in the corresponding section of this same Chapter, the payment on account that would have been made by the payer of the same. , provided that the amount has not been passed on to the worker.
In this first phase, the reductions applicable to certain full returns that we discuss below must also be taken into account: