7.3.4. Income from movable capital to be integrated into the general tax base
OTHER INCOME FROM MOVABLE CAPITAL (art. 25.4 Law)
Included in this heading are any other income from movable capital not included in the previous sections and, among others, the following income, monetary or in kind:
Those coming from intellectual property when the taxpayer is not the author and those coming from industrial property that is not affected by economic activities carried out by the taxpayer.
Those arising from the provision of technical assistance, unless said provision takes place within the scope of an economic activity.
Those from the leasing of personal property, businesses or mines, as well as those from subleases received by the sublessor, which do not constitute economic activities.
Those arising from the transfer of the right to exploit the image or the consent or authorization for its use, unless said transfer takes place within the scope of an economic activity.
Income derived from loans granted by the taxpayer.
The rest of the income from movable capital that must be included in the general tax base will also be included in this section in box 0051 . Such as, for example, the amount of income derived from the transfer to third parties of own capital from entities related to the taxpayer.
Likewise, this section will indicate the withholdings made or payments on account made on the accrued income, amounts that the program transfers to box 0597 on page 17 of the declaration.
Interest on financial assets with the right to a bonus exclusively when they come from entities linked to the taxpayer.
The withholdings actually made and the deductible withholding will be indicated in the corresponding sections.
The amount of withholdings not actually made that, however, are considered deductible from the fee will be transferred by the program to box 0591 on page 17 of the declaration.
FISCALLY DEDUCTIBLE EXPENSES (art. 26.1.b) Law)
Exclusively in the case of income derived from the provision of technical assistance, the leasing of personal property, businesses or mines or subleases, all expenses necessary to obtain it and, where applicable, the amount of the deterioration suffered will be deductible from the full income. for the assets or rights from which the income comes.
For these purposes, the same rules provided for expenses deductible from real estate capital gains will apply. The limit established for interest and other financing expenses and repair and conservation expenses will not apply.
In the case of income derived from the transfer to third parties of own capital from entities linked to the taxpayer, the expenses of administration and deposit of negotiable securities may be deducted, where applicable.
REDUCTIONS (art. 26.2 Law)
As a general rule, net returns will be computed in their entirety, except that a 30% reduction applies in the case of irregular returns.
Note: Normally the reduction must be recorded without any sign. However, when the reduction affects a negative net return, it will be preceded by a minus sign (-).