Summary tables of components of general income and savings income

**Components of general income**
Yields	Income imputations	Capital gains and losses
GENERAL INCOME
Earned income	Imputed real estate income.	Capital gains and losses not derived from the transfer of assets.
Returns on capital assets	International tax transparency.
Income from movable capital provided for in article 25.4 of the Personal Income Tax Law . Among others, those derived from: Intellectual and industrial property. Provision of technical assistance. Leasing of movable property, businesses or mines and subleases. Assignment of the right to exploit the image.	Assignment of image rights.
Income from economic activities.	Collective Investment Institutions in tax havens.
Income from economic activities.	Charges of AIE and UTE .

**Components of savings income**
Yields		Capital gains and losses
INCOME FROM SAVINGS
Income from movable capital (Art. 25.1, 2 and 3 Personal Income Tax Law) derived from:	Participation in the equity of entities.	Capital gains and losses arising from the transfer of assets.
	Transfer of own capital to third parties ^(*)
	Capitalization operations
	Life or disability insurance contracts.
	Income resulting from the taxation of capital.

^(*)Except for the excess of the amount of equity transferred to a related entity over the result of multiplying the equity by three, in the part corresponding to the taxpayer's participation, of the latter. For the purposes of calculating said excess, the amount of the equity of the related entity reflected in the balance sheet corresponding to the last fiscal year closed prior to the date of accrual of the tax and the percentage of the taxpayer's participation existing on said date will be taken into consideration. See this assumption in Chapter 5 . ^(Back)