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Form 100. Personal Income Tax Declaration 2018

Rents and charges

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

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

When the spouse or minor children of the taxpayer who live with him make transfers of assets or rights (provided they are not assets or rights common to both spouses) that serve the purpose of the business activity, a deduction may be made to determine the income. of the activity the stipulated consideration, 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.