FIT: Royalty Income

Question 1

Royalty Income in GENERAL

Answer 1

RC, NRC, RA,NRA-ETB = 20%
NRA-NETB = 25%
Corpo= 20%

Question 2

Royalty Income on Literary Works, Books, Musical Compositions

Answer 2

RC, NRC, RA, NRA-ETB = 10%
NRA-NETB = 25%
Corpo= 20%

Question 3

E-copies Royalties is subject to what final tax?

Answer 3

20% regardless of classification

Question 4

Cinematographic Films and similar works

Answer 4

25%, if paid to NRA-ETB, NRA-NETB and NRFC