7.6.2.3. 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.
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Transfer 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.
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Acquisition value: The cost of the investment or improvement will be considered the acquisition value.
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Purchase date: The date of acquisition will be taken as the date on which the investment or improvement was made.