Introduces Modifications To The Income Tax Act, In Relation To The Regime Of Participation In The Community

Original Language Title: INTRODUCE MODIFICACIONES A LA LEY SOBRE IMPUESTO A LA RENTA, EN RELACION CON EL REGIMEN DE PARTICIPACION EN LOS GANANCIALES

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"Article 1-Introducense the following changes to the income tax Act, contained in article 1 of the Decree Law N ° 824, 1974: 1." Add the following number 30 °, new, to article 17: "30° the part of the community that one of the spouses, their heirs or assigns, notice of the other spouse, his heirs or assigns, as a result of the end of the regime of participation in the community".
2 replace first of its article 53, subparagraph with the following: "article 53.-spouses who are married under the regime of participation in the profits or of separation of property, whether conventional, legal or judicial, including the situation referred to in article 150 of the Civil Code, shall declare their incomes regardless.".