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Practical manual for Income Tax 2021.
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 2021.

2. Income insurance

Regulations: Art. 25.3 a) Law Income Tax

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

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Updated webpage: March 16, 2023