Skip to main content

Logo of the Government of SpainOrganization Logo

The menu options will load here when they become available.

Home
Help
Manuals, videos and brochures
Practical manuals
Practical Guide to Income Tax 2019.
Chapter 5. Investment income
Returns to be included in the savings tax base
Income from the transfer of own capital to third parties

Practical Guide to Income Tax 2019.

Determination of net return

Net yield is determined by the difference between gross yields and the administration and deposit costs of negotiable securities.

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you wish to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: 03/January/2024