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Practical Guide to Income Tax 2025. Part 1.
Chapter 5. Investment income
Income to be included in the taxable savings base
Income from capitalization operations and life or disability insurance contracts

Practical Guide to Income Tax 2025. Part 1.

2. Income insurance

Regulations: Art. 25.3 a) Law PIT

a) Immediate, life or temporary income insurance
b) Deferred, life or temporary income insurance
c) Extinction of temporary or life annuities in the exercise of the right of redemption

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Updated webpage: March 17, 2026