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Practical Income Manual 2022.

Introduction: income imputations

Regulations: Art. 6.2 e) Law Personal Income Tax

Along with income (from work, capital and economic activities) and capital gains and losses, the third component of the taxpayer's income is made up of the income imputations established by law .

Income imputations constitute a special tax regime whose ultimate purpose is to achieve full identification between the tax base and the economic capacity of the taxpayer, thereby ensuring maximum effectiveness in the application of the progressivity of Personal Income Tax .

The materialization of income imputations as a tax category is carried out by incorporating, on the one hand, income that the Personal Income Tax Law presumes to be derived from the ownership of certain urban real estate and, on the other hand, , making the taxpayer partner or participant pay taxes on the income obtained through intermediary entities.

The Personal Income Tax Law , under the name of special regimes, incorporates the following categories of imputation and attribution of income: