Chapter 5. Investment income

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

1. Investment income: general questions
2. Income to be integrated into the savings tax 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