Skip to main content
Form 100. 2020 Personal Income Tax Return Declaration

8.2.6.2.4.4. Transfer value: affected elements

The following concepts appear through a data capture window:

  • Transportation by Autotaxis: transfer of intangible fixed assets

    The box established for this purpose will be checked when the gain or loss is derived from the transfer of intangible fixed assets (taxi license) carried out by a taxpayer who carries out the activity of transportation by autotaxi, classified in section 721.2 of the IAE, which determines its net return by the objective estimation regime and is entitled to the special transitional regime of reduction of the profit heritage produced.

  • Transmission amount 

As a general rule, the actual amount for which the sale would have been carried out will be recorded.

The amount actually paid will be taken as the actual amount of the sale value, provided that it is not lower than the normal market value, in which case the latter will prevail.

When the transfer was for profit (inheritance or donation), the actual amount resulting from the application of the Inheritance and Donation Tax rules will be taken as the actual amount.

  • Transmission costs 

    The expenses and taxes inherent to the transfer will be recorded as soon as they are paid by the transferor.

  • Term operations (art. 14.2.d) Law)

    Transactions in installments or with a deferred price are considered those whose price is received, in whole or in part, through successive payments, provided that the period elapsed between delivery or making available and the expiration of the last installment is greater than one year.

    In the case of installment operations or with a deferred price, the taxpayer may choose to proportionally allocate the income obtained in such operations, as the corresponding charges become payable.

    If it is a transaction in installments or with a deferred price, the box established for this purpose will be checked and the part of the transfer amount collected in the year will be indicated, unless it is chosen to fully allocate the capital gain or loss at the time of the transaction. transmission.

    If the operation has been carried out in cash, these boxes must be left unfilled.

  • Repurchase operations of the transferred item

    This box will be checked if the transfer causes a loss and the transferred assets have been reacquired within the terms and conditions provided for in article 33.5, letters e), f) and g) of the Tax Law, since the capital loss must not be computed until the subsequent definitive transfer of the reacquired assets occurs. The loss must be declared and quantified in the declaration of the year in which it was generated even if it is not included for liquidation purposes.