Skip to main content
Practical Income Manual 2022.

Deductions from the total liquid contribution

  1. Deduction for international double taxation, due to income obtained and taxed abroad
  2. Deduction for international double taxation in the cases of application of the international tax transparency regime
  3. Deduction for double taxation in cases of income imputation for the transfer of image rights
  4. Deductible withholdings corresponding to subsidized income