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Practical manual for Income Tax 2022.

1. Deferred capital insurance

Regulations: Art. 25.3 a) 1 Law Income Tax

  1. Determination of full and net performance
  2. Transitional regime for the reduction of life insurance contracts concluded before December 31, 1994
  3. Example: application of the transitional regime for the reduction of life insurance contracts concluded before December 31, 1994