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Practical manual for Income Tax 2021.

Returns obtained from participation in equity of any entity

Regulations: Art. 25.1 Personal Income Tax Law

  1. In general, monetary and in-kind returns obtained from participation in the equity of any type of entity
  2. Specifically: Distribution of the share premium and capital reduction with return of contributions
  3. Special assumptions
  4. Deductible expenses: of administration and storage
  5. Example: Income obtained from participation in the own funds of any entity