7.6.2.3. Improvements

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

1. Transfer value: If improvements have been made to the transferred assets, the portion of the sale value that corresponds to each component thereof must be distinguished.

2. Acquisition value: the cost of the investment or improvement will be considered as the acquisition value.

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