4.2.82 Code 01824 income from the transfer of fixed assets obtained by port authorities (DA 68ª Ley 6/2018)

The Sixty-eighth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018, establishes that with effect for tax periods beginning on or after January 1, 2017, and with indefinite validity, the income obtained by Port Authorities as a result of the transfer of their fixed assets will be exempt from Corporate Tax, provided that the total amount of the transfer is used to repay loans granted by Puertos del Estado or by official credit institutions to finance investments in fixed assets related to their specific object or purpose.

In application of this provision, the Port Authorities must include in this code the amount of income obtained by said Port Authorities as a result of the transfer of elements of their fixed assets, which are exempt because they comply with the purpose required in the Sixty-eighth Additional Provision of Law 6/2018.