What can we deduct from the Income Tax fourth category?
Income in the fourth category includes those personal earned income, whether it is exercised in dependent or independent. In this regard, the Article 79 list is exhaustive, so any other activity not included expresemante is a gain in the third category under the provisions of subparagraph e) of Article 49.
His approach is to detect complaint.
PROFITS REACHED:
a) public office of protocol and collection of costs.
b) Personal work performed as an employee.
c) Retirement, pension, retirement or subsidies of any kind as having their origins in the work of staff and directors of cooperative societies.
d) Net income of non-deductible contributions in retirement plans, private insurance.
e) Personal services rendered by members of worker cooperatives that work directly in the running, including the return received by the latter.
f) independent work.
Updated at 10/08/2004
I add a link to the table Deductions Income Tax, 2011
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