taxable event of this tax is the obtaining of income by the taxpayer for the tax period. The five components of income, which are established in the Personal Income Tax Law,: employment income; return on capital; earned income; gains and losses; imputations of income.
The three primary sources of income refer to income to be included in the tax basis of the difference between income minus expenses. The fourth source of income relates to the gains and losses which are to include capital gains and losses that become apparent during the transfer of goods. Also included are some additions of property without consideration and even some impairment. The charges relate to income certain income that the law requires to be included in the statements of the taxpayers. It is an income that are not real but through a real fiction legislator understood to have obtained, for example, the allocation of real estate income, or the transfer of image rights.
It should be borne in mind that this tax is levied on both the monetary income as obtained in kind. The difficulty here will assess how those obtained in kind, and to be followed special arrangements established by law for such income.