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Practical manual for Income Tax 2019.

Income from the transfer of own capital to third parties

Regulations: Art. 25.2 Law Income Tax

  1. Conditions
  2. Determination of full performance
  3. Deductible expenses: administration and deposit
  4. Determination of net income
  5. Special case of integration of income obtained from the transfer to third parties of own capital from related entities
  6. Example: Income from the transfer of own capital to third parties