2.7.3.9 Transfer of heritage elements articles 27.2.d) and 77.1 LIS

This key will be marked by those entities that in the reporting period must tax the income derived from the subsequent transfer of assets existing at the time of the transformation of the corporate form or modification of the statute or legal regime of the entities in the terms provided in article 27.2 d) of the LIS , or at the time of carrying out the operations included in article 76 of said regulation (merger, division, contribution of assets, exchange of securities and change of registered office of a European Company or a European Cooperative Society from one Member State to another of the European Union), in accordance with the provisions of article 77.1 of the LIS.