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Practical Income Manual 2021.
Chapter 5. Investment income
Income to be integrated into the savings tax base
Income from capitalization operations and life or disability insurance contracts

Practical Income Manual 2021.

2. Income insurance

Regulations: Art. 25.3 a) Law Personal Income Tax

a) Immediate, lifetime 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