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Practical manual for Income Tax 2022.

Chapter 5. Investment income

  1. Investment income: general questions
  2. Income to be included in the taxable savings base
  3. Income to be integrated into the general tax base
  4. Valuation of income from movable capital in kind
  5. Individualization of income from movable capital
  6. Temporary allocation of income from movable capital
  7. Practical case
  8. Summary table: Taxation of life or disability insurance contracts and capitalization operations