Introduction: income imputations

Regulations:  Art.  6.2 e) Law Personal Income Tax

Along with the income (from work, capital and economic activities) and capital gains and losses, the third component of the taxpayer's income is made up of the income imputations established by law .

Income imputations constitute a special tax regime whose ultimate purpose is to achieve full identification between the taxable base and the economic capacity of the taxpayer, thereby ensuring maximum efficiency in the application of the progressivity of IRPF .

The materialization of income imputations as Tax Law presumes to be derived from the ownership of certain urban real estate and, on the other, by making the taxpayer partner or participant pay taxes on income obtained through interposed entities.

The Personal Income Tax Law , under the name of special regimes, incorporates the following categories of imputation and attribution of income: