Rents and charges

This heading includes expenses arising from the rental of movable or immovable property, as well as amounts paid for the right to use patents, trademarks and other manifestations of industrial property.

Compensation paid to other members of the family unit (art. 30.3 Law)

When the taxpayer's spouse or minor children who live with him/her transfer assets or rights (provided that they are not assets or rights common to both spouses) that serve the purpose of the business activity, the stipulated consideration may be deducted for the determination of the income from the activity, if it does not exceed the market value. In the absence of stipulated consideration, the market value may be deducted.

The consideration or market value will be considered capital gains of the spouse or minor children for all tax purposes.