8.2.2.3. Improvements

When investments or improvements have been made in the transferred asset, the capital gain or loss attributable to the investment or improvement must be determined separately.

Transmission value

If improvements have been made to the transferred assets, the part of the disposal value that corresponds to each component thereof must be distinguished.

Cost price

The cost of the investment or improvement will be considered the acquisition value.

Date of acquisition

The date of acquisition will be taken as the date on which the investment or improvement was made.