BASE IMPONIBLE GENERAL Y DEL AHORRO - IRPF(1)

What income is included in the general BI and what is included in the savings BI? General BI: Income from work. Income from real estate. Income from movable capital obtained from the transfer of equity to third parties (interest) from related parties, as well as income from the leasing of movable property, businesses, and mines, transfer of image rights, and intellectual and industrial property not related to economic activities. Income from economic activities. Imputations of income. Capital gains or losses not derived from a transfer (for example, a loss caused by a fire). Savings BI: Income from movable capital from participation in equity (dividends), transfer of equity to third parties (interest, except from related-party transactions), capitalization transactions, life or disability insurance, and income derived from the taxation of capital. Capital gains and losses from transfers of assets.