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Practical manual for Income Tax 2023.

B. Extension of the special regime to relatives of displaced taxpayers

Regulations: Art. 93.3 Law PIT and 113.3 Regulations PIT

  1. Scope of application for relatives of displaced taxpayers
  2. Contents of the special regime for relatives of displaced taxpayers
  3. Duration
  4. Exercising the option for the special regime
  5. Waiver and exclusion from the special regime for relatives of displaced taxpayers