Skip to main content
Practical manual for Income Tax 2024. Part 1

Imputation of income from the transfer of image rights

Regulations: Articles 92 Law PIT and 107 RegulationPIT

  1. Concept and scope of application
  2. Content of the special regime and time of imputation
  3. Measures to avoid double taxation
  4. Other measures to avoid overtaxation of imputed income