Chapter 5. Investment income

The Tax Agency's electronic headquarters incorporates a " Virtual Income Assistant », where you can find out how to calculate the income derived from movable capital, including the definition of its different concepts (dividends, interest, business rentals, for example), deductible expenses and imputation criteria, among many other issues.

1. Investment income: general questions
2. Income to be included in the taxable savings base
3. Income to be integrated into the general tax base
4. Valuation of income from movable capital in kind
5. Individualization of income from movable capital
6. Temporary allocation of income from movable capital
7. Practical case
8. Summary table: Taxation of life or disability insurance contracts and capitalization operations