Skip to main content
Practical Income Manual 2021.

Income from the transfer of own capital to third parties

Regulations: Art. 25.2 Law Personal Income Tax

  1. Assumptions
  2. Determination of full performance
  3. Deductible expenses: administration and deposit
  4. Determination of net return
  5. Special case of integration of income obtained from the transfer to third parties of own capital from related entities
  6. Example: Income from the transfer of own capital to third parties