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Practical Income Manual 2019.

Income obtained from participation in own funds of any entity

Regulations: Art. 25.1 Personal Income Tax Law

  1. In general, monetary and in-kind returns obtained from participation in the equity of any type of entity
  2. Specifically: Distribution of the share premium and capital reduction with return of contributions
  3. Special assumptions
  4. Deductible expenses: administration and deposit
  5. Example: Income obtained from participation in the own funds of any entity