Positive delimitation of the taxable event
Regulations: Art. 6 Law Personal Income Tax
The taxable event of Personal Income Tax constitutes the obtaining of income by the taxpayer whose components are the following:
- The performance of work.
- Returns on capital.
- The returns from economic activities.
- Capital gains and losses.
- Income imputations established by law.
However, for the purposes of determining the tax base and calculating personal income tax , income is classified as general and savings .
By express legal provision, the provision of goods, rights or services capable of generating returns from work or capital are presumed to be remunerated, unless proven otherwise.