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Practical manual for Income Tax 2023.

Full computable income

The following are considered computable gross income derived from the exercise of economic, business or professional activities:

  1. 1. Operating income
  2. 2. Financial income derived from the postponement or fractionation of operations carried out in the development of the activity
  3. 3. Income from current grants and capital grants
  4. 4. Self-consumption of goods and services
  5. 5. Accrued VAT
  6. 6. Transmission of assets that have enjoyed freedom of amortization: excess deducted amortization with respect to deductible amortization
  7. 7. Variation in stocks (only if there is an increase in stocks at the end of the year)
  8. 8. Other income