Summary tables of general income and savings income components
Yields |
Income imputations | Capital gains and losses |
---|---|---|
GENERAL INCOME | ||
Earned income | Imputed real estate income. | Capital gains and losses not derived from the transfer of assets. |
Returns on capital assets | International tax transparency. | |
Income from movable capital provided for in article 25.4 of the Personal Income Tax Law . Among others, those derived from:
|
Assignment of image rights. | |
Income from economic activities. | Collective Investment Institutions in tax havens. | |
Charges of AIE's and UTE's . |
INCOME FROM SAVINGS | ||
Yields | Capital gains and losses | |
---|---|---|
Income from movable capital (Art. 25.1, 2 and 3 Personal Income Tax Law) derived from: | Participation in the equity of entities. | Capital gains and losses arising from the transfer of assets. |
Transfer of own capital to third parties (*) |
||
Capitalization operations | ||
Life or disability insurance contracts. | ||
Income resulting from the taxation of capital. |
(*) Except for the excess of the amount of equity transferred to a related entity over the result of multiplying the equity by three, in the part corresponding to the taxpayer's participation, of the latter. For the purposes of calculating said excess, the amount of the equity of the related entity reflected in the balance sheet corresponding to the last fiscal year closed prior to the date of accrual of the tax and the percentage of the taxpayer's participation existing on said date will be taken into consideration. See this assumption in Chapter 5 . (Back)