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Practical manual for Income Tax 2021.

Chapter 5. Investment income

  1. Investment income: general questions
  2. Returns to be included in the savings tax base
  3. Income to be included in the general tax base
  4. Valuation of income from movable capital in kind
  5. Individualization of income from movable capital
  6. Temporary allocation of income from movable capital
  7. Case study
  8. Summary table: Taxation of life or disability insurance contracts and capitalization operations