2.6.3.7 Transfer of assets in arts. 27.2.d) and 77.1 LIS

This field will be marked by those entities that have obtained income in the tax period subject to declaration derived from the transfer of assets to which the provisions of articles 27.2.d) and 77.1 of the Corporate Tax Law apply.

For these purposes, article 27.2 of the LIS establishes in its letter d) that the tax period will conclude in any case, when the transformation of the corporate form of the entity occurs, or the modification of its statute or its legal regime, and this determines the modification of its tax rate or the application of a different tax regime.

The income derived from the subsequent transfer of assets existing at the time of the transformation or modification shall be deemed to be generated in a linear manner, unless proven otherwise, throughout the entire period of ownership of the transferred asset. The portion of said income generated up to the time of the transformation or modification will be taxed by applying the tax rate and the tax regime that would have corresponded to the entity had it maintained its original form, statute or regime.