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Practical manual for Income Tax 2019.

Employment income by express legal provision

Regulations: Art. 17.2 Law Income Tax

By express legal provision, the following are, in any case, considered as work income:

  1. a) Benefits derived from social security systems
  2. b) Amounts paid due to the charge
  3. c) Income from courses, conferences, colloquiums, seminars and similar
  4. d) Earnings for the production of literary, artistic or scientific works
  5. e) Remuneration of administrators and members of company representative bodies
  6. f) Compensatory pensions received from the spouse and annuities for food
  7. g) Special rights of economic content reserved by the founders or promoters of a company
  8. h) Non-exempt scholarships
  9. i) Remunerations to collaborators in humanitarian or social assistance activities
  10. j) Remuneration derived from special employment relationships
  11. k) Contributions made to the protected assets of people with disabilities