Introduction: income imputations

Regulations: Art. 6.2 e) Law PIT

Along with the 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 taxation regime whose ultimate purpose is to achieve full identification between the taxable base and the economic capacity of the taxpayer, thereby ensuring maximum effectiveness in the application of the progressivity of the tax. PIT.

The materialization of income imputations as a tax category is carried out by incorporating, on the one hand, income that the Law of the PIT It presumes that they are derived from the ownership of certain urban real estate and, on the other hand, by taxing the taxpayer, partner or participant, on the income obtained through interposed entities.

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