Passive Income includes the following:
i. Dividends
ii. Interest
iii. Income derived from the assignment, use, enjoyment, or exploitation of intangible assets, such as trademarks, patents, formulas, software, intellectual and industrial property, and similar rights.
iv. Income from the sale or transfer of rights over assets that generate passive income
v. Income from the sale or lease of real estate, among others
vi. Income derived from the provision of technical services, technical assistance, administrative services, engineering, architecture, scientific, specialized, industrial, and commercial services, for or on behalf of related parties in a jurisdiction different from that of the residence or location of the CFC.

The costs associated with passive income may be taken into account in the taxable year or period in which the CFC incurred them, in proportion to the participation in the capital or in the results of the CFC.

In addition, There are two assumptions:

1. When the passive income of the CFC represents 80% or more of the CFC’s total income, all of its income, costs, and deductions shall be deemed to give rise to passive income.bh 
2. When the active income or income from real economic activities of the CFC represents 80% or more of the CFC’s total income, all of its income, costs, and deductions shall be deemed to give rise to active income.