For the purposes of perceiving unemployment benefit are considered rents or reckonable income property rights or yields available to the unemployed person and, in its case, members of his family unit, resulting from the work of capital furniture or real estate, economic activities and the benefits in nature, except allocations of Social security Benefit and the amount of contributions aimed at the financing of special agreement with the administration of Social security.

As work performance computing the gross amount obtained as wages for the realization of a working for others, including the proportional part of the extra pay, without considering discounts of Social security or withholding of IRPF. Is excluded from the computation the amount corresponding to the legal compensation in each case appropriate for the extinction of the employment contract regardless of whether the payment of the same occurs once or regularly.

Revenues from business, professional, agriculture, livestock or artistic will be awarded for the difference between income and expenses necessary for obtaining them.

Revenues are chargeable, benefits nature, the amount of pensions and Social security benefits, including benefits and unemployment subsidy, other public benefits, etc. Excludes allocations of Social security for children and the amount of contributions aimed at the financing of special agreement with the administration of Social security.

Similarly, be counted Full yields (raw) of capital furniture, money or in kind, from patrimonial issues, property or rights which are not always inmobiliarios and are not subject to economic activities. Ex: performance of current accounts.

As Full yields (raw) real estate capital include those arising from the lease or usage rights on urban and rural properties excluded habitual housing. ex: rent of a building.

Property gains will be awarded for the difference between gains and losses property.

When not credited yields troops, it is counted yields to use the financial sum of heritage, applying its value as the legal interest existing money, with the exception of housing usually occupied by the worker and assets whose income have been computed.

All fees are charged to its owner, but the resulting from the exploitation of an asset of the exclusive property of one of the spouses, if the matrimonial regime is property, will be charged by half to each of the spouses.