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

The sixty-eighth Additional Provision of Law 6/2018, of July 3, on the General State Budgets for the year 2018, establishes that with effects for tax periods starting on January 1, 2017, and with indefinite validity, Income obtained by Port Authorities as a consequence of the transfer of elements of their fixed assets will be exempt from Corporate Tax, provided that the total amount of the transfer is used to amortize loans granted by State Ports or by official entities of credit to finance investments in elements of fixed assets related to their specific object or purpose.

In application of this provision, the Port Authorities must include in this key, completing, where appropriate, their corresponding breakdown boxes, the amount of income obtained by said Port Authorities as a consequence of the transfer of elements of their fixed assets, which are exempt for complying with the purpose required in the sixty-eighth Additional Provision of Law 6/2018.