Invalidity pension, blood price pension and military disability pension

Compensations and military disability pensions, blood price pensions and the transfer of military disability pension to spouses or unmarried partner are now exempt from tax.

Fiduciary structures

The values allocated upon settlement, revocation and termination of fiduciary structures to taxpayers different from the ones that have incorporated them are not subject to PIT (being the respective taxation, if any, made within the scope of Stamp Duty).