PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Personal Income Tax Recognition of the right to income tax exemption for certain literary, artistic or scientific prizes.

Procedure to verify compliance with the regulatory requirements established to consider the relevant literary, artistic or scientific prizes exempt from income tax. The relevant literary, artistic or scientific prizes shall mean the awarding of assets or rights to one or several persons, for no consideration, as a reward for or recognition of the value of their literary, artistic or scientific works, as well as of the merit of their activity or work, in general, in these fields.