19. Benefits received for burial or burial

Regulations: Articles 7.r) Law Personal Income Tax and 12.1 d) Regulation Personal Income Tax

Benefits received for burial or burial are exempt, up to the limit of the total amount of expenses incurred for said reason.

The benefits of workers or officials, both those of a public nature and those paid by orphan schools and similar institutions, companies and public entities, that exceed the exempt limit will be considered income from work obtained in a notoriously irregular manner over time and will be considered The 30% reduction is applicable when they are charged in a single tax period.