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Practical manual for Income Tax 2020.
Chapter 13. Determination of the taxpayer's income subject to tax: taxable base
Reductions in the general tax base

Practical manual for Income Tax 2020.

Reductions for compensatory pensions and food annuities

Regulations: Art. 55 Law Income Tax

1. Compensatory pensions in favor of the spouse
2. Alimony annuities for persons other than children
3. Special case: compensatory pension and alimony annuities without distinction

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Updated webpage: March 16, 2023