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Practical Income Manual 2023.

B. Extension of the special regime to family members of displaced taxpayers

Regulations: Art. 93.3 Law Personal Income Tax and 113.3 Regulation Personal Income Tax

  1. Scope of application for family members of displaced taxpayers
  2. Content of the special regime for family members of displaced taxpayers
  3. Duration
  4. Exercise of the option for the special regime
  5. Renunciation and exclusion of the special regime for family members of displaced taxpayers