El article 268 of the Act No. 11-92, defines the concept income as any income that constitutes benefit or that yields a carefully or an activity and all the benefits, profits that are received or accrued, as well as the increases in . made by him taxpayer, whatever its nature, origin or name. In cultural, , for the economy the income is tasa of return produced by a benefit economic (before interest and taxes) with respect to the capital total, including all amounts borrowed and the . net (which added together form the asset total). It is also completely independent of the financial structure of the company.
Is called income al type of constant income, even if it comes from different parts, which is mostly controlled by government economic entities or those enjoying importance civil. There are different programs established to modify and ensure the proper execution of economic acts, in which outstanding debts with competent banking bodies are cancelled. Even so, the most important contextualization común of the term "income”, resides in the paid of debts contracted with an individual or company, for example: during the rental of a property o your property, the owner can condition your client's paid, which can be cancelled at certain intervals of tiempo.
El impuesto on income is a impuesto that records the economic benefits obtained by persons, companies, or other legal entities. The impuesto to income es part important of work tributary because league savings with investment, and has repercussions on incentives in labour markets and entrepreneurship.
What does the tax Tax About Rent (ISR)?
Of natural persons, the income or revenue of the work en relationship de dependence (public and private employees) or exercise de profession u craft liberal, the income from commercial activities of sole proprietorship businesses owner and investments or financial gains abroad.
Of the legal entities it taxes all income, income, utility o benefit obtained in a period determined.
Other income taxed by the ISR are: from owners/as or tenants/as to exploit land, for rental or leasing of real estate, loans and mortgages, by transfer, assignment or transfer of real estate and derechos de your property.
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