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Practical Income Manual 2022.

Chapter 6. Returns from economic activities. General issues

  1. Concept of income from economic activities
  2. Delimitation of income from economic activities
  3. Heritage elements assigned to an economic activity
  4. Method and modalities for determining the net return from economic activities
  5. Accounting and registration obligations of taxpayers who carry out economic activities
  6. Criteria for temporal imputation of the components of the net income of economic activities
  7. Individualization of the returns from economic activities