188.8.131.52.4.4. Transfer value: Affected elements
The following concepts are shown in a data capture window:
Transportation by taxis: Transfer of fixed intangible assets
The box established for this purpose will be marked when the gain or loss is derived from the transfer of fixed intangible assets (taxi license) made by a taxpayer who carries out the transport activity by taxis, classified under heading 721,2 of the IAE, which determines their net return by the objective assessment regime and have the right to the special transitional regime for reduction of the capital gain produced.
Amount of the transfer
As a general rule, the actual amount for which the disposal was carried out will be entered.
The actual amount of the sale value shall be taken as the actual amount paid, provided that it is not lower than the normal market value, in which case the latter will prevail.
When the transfer has been for profit (inheritance or donation), the amount resulting from the application of the Inheritance and Donations Tax rules shall be taken for real amounts.
The expenses and taxes inherent to the transfer will be entered as soon as they are paid by the transferor.
Forward transactions (art. 14.2.D) Act)
Transactions in instalments or with deferred prices are considered to be those whose price is received, in whole or in part, through subsequent payments, provided that the period between delivery or making available and the maturity of the last term is greater than the year.
In the case of transactions in instalments or with a deferred price, the taxpayer may choose to proportionally allocate the incomes obtained in such transactions, as the corresponding collections are made.
If it is a transaction in instalments or with a deferred price, the box established for the purpose will be marked and the part of the transfer amount charged in 2018 will be indicated, unless the capital gain or loss is fully allocated at the time of transfer.
If the transaction has been made in cash, these boxes must be left incomplete.
Repurchase transactions of the transferred item
This box will be marked if the transfer causes a loss and the transferred assets have been acquired again in the terms and conditions provided for in article 33,5, letters e), f) and g) of the Tax Act, since the capital loss does not it must be counted until the final transfer of the acquired capital elements occurs. The loss must be declared and quantified in the tax return for the year in which it was generated even if it is not included for settlement purposes.