13. Incorporations of goods or rights that do not derive from a transfer

Regulations: Art. 37. 1. l) Law Income Tax

In the case of incorporations of assets or rights that do not derive from a transfer, the market value of those assets or rights will be computed as capital gain. The most detailed commentary on this assumption of profits and losses not derived from the transfer of assets is contained in the section "Determination of the amount of capital gains or losses: general rules" of this same Chapter.