Skip to main content

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

Accrual of tax:income, capital gains and imputed income from real estate

Income is considered to be accrued when:

  • In the case of earnings, on their due date or on the date of payment, if earlier.

  • In the case of capital gains, when the value of the estate is altered.

  • In the case of chargeable income relating to urban real estate properties, on 31 December each year.

  • In all other cases, when the relevant income becomes due.

  • The presumptive income shall accrue when it becomes due or, failing that, on 31 December of each year.

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