2.6.3.7 Transmission of heritage elements arts. 27.2.d) and 77.1 LIS

This field will be marked by those entities that have obtained in the tax period subject to declaration income 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 end in any case, when the transformation of the corporate form of the entity occurs, or the modification of its statute or 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 transmission of the assets existing at the time of the transformation or modification will be understood to be generated linearly, unless proven otherwise, during the entire holding period of the transferred element. The part of said income generated up to the moment of the transformation or modification will be taxed applying the tax rate and the tax regime that would have corresponded to the entity if it had retained its original form, statute or regime.