g) Special rights of economic content reserved by the founders or promoters of a company

Regulations: see also art. 47 Regulation Personal Income Tax

Special rights of economic content that the founders or promoters of a company reserve as remuneration for personal services are considered income from work.

For these purposes, the special rights of economic content that the founders or promoters of a company reserve as remuneration for personal services, when they consist of a percentage of the entity's profits, will be valued, at least , at 35 percent of the equivalent value of share capital that allows the same participation in the profits as that recognized for the aforementioned rights.