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Practical manual for Income Tax 2020.
Chapter 5. Investment income
Income to be included in the taxable savings base
Income from capitalization operations and life or disability insurance contracts

Practical manual for Income Tax 2020.

2. Income insurance

Regulations: Art. 25.3 a) Law PIT

a) Immediate, life or temporary income insurance
b) Deferred, life or temporary income insurance
c) Extinction of temporary or life annuities in the exercise of the right of redemption

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Updated webpage: March 16, 2023