4.2.45 Codes 01013 and 01014 changes of residence and other operations of article 19 LIS

Article 19 of the LIS establishes that the difference between the market value and the tax value of the assets owned by an entity resident in the territory will be included in the tax base. Spaniard who transfers his residence outside of it, except that said assets are assigned to a permanent establishment located in Spanish territory of the aforementioned entity.

Likewise, the valuation is determined by market value for operations carried out with persons or entities resident in countries or territories classified as tax havens.

In these cases, the amount of the difference, if any, between the market value and the agreed value of the assets and operations will be included in the corresponding code, [01013] (increases) or [01014] (decreases). ).