Accrual in income tax for non-residents without a permanent establishment

Income is considered to be accrued when:

• In the case of returns , when they become due or on the collection date if this is earlier.

• In the case of capital gains , when the change in assets occurs.

• In the case of imputed income corresponding to urban real estate on December 31 of each year.

• In the remaining cases , when the corresponding income is payable.

• The presumed income will be accrued when it becomes due or, failing that, on December 31 of each year.

In the event of death, all income pending attribution will be deemed to be due on the date of death.