Summary tables of components of general income and savings income
Yields |
Income imputations |
Capital gains and losses |
---|---|---|
GENERAL INCOME |
||
Earned income |
Imputed real estate income. |
Capital gains and losses not derived from the transfer of assets. |
Returns on capital assets |
International tax transparency. |
|
Income from movable capital provided for in article 25.4 Law of Personal Income Tax . Among others, those derived from:
|
Transfer of image rights. |
|
Returns from economic activities. |
Collective Investment Institutions in tax havens. |
|
Imputations of AIE's and UTE's . |
INCOME FROM SAVINGS |
||
Yields |
Capital gains and losses | |
---|---|---|
Income from movable capital (Art. 25.1, 2 and 3 Personal Income Tax Law) derived from: |
Participation in the own funds of entities. |
Capital gains and losses derived from the transfer of assets. |
Transfer of own capital to third parties (*) |
||
Capitalization operations |
||
Life or disability insurance contracts. |
||
Income that is caused by the imposition of capital. |
(*) Except for the excess of the amount of own capital transferred to a related entity with respect to the result of multiplying the own funds by three, in the part that corresponds to the taxpayer's participation, of the latter. For the purposes of computing said excess, the amount of the related entity's own funds reflected in the balance sheet corresponding to the last fiscal year closed prior to the date of accrual of the Tax and the percentage of participation of the taxpayer existing on said date will be taken into consideration. . See this assumption in Chapter 5 . (Back)