Transmissions of affected assets
Regulations: Articles 37.1 n) Law Personal Income Tax and 40.2 and 42 Regulation Personal Income Tax
The transfer of assets belonging to the tangible or intangible assets of the economic activity gives rise to capital gains or losses that are not included in the net income of the activity .
The quantification of its amount and its effective taxation is carried out in accordance with the rules contained in the Personal Income Tax Law for capital gains and losses, with the following specialty : The reduction coefficients applicable to goods acquired prior to December 31, 1994 cannot be applied.
See in Chapter 11 the section dedicated to the transmission of assets affected .