Transmissions of affected assets

Regulations: Articles 37.1 n) Law IRPF and 40.2 and 42 Regulation IRPF

The transfer of affected assets belonging to the tangible or intangible fixed 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 Tax Law for gains and losses, with the following : The reduction coefficients applicable to assets acquired before December 31, 1994 cannot be applied.

See Chapter 11 for the section on the transfer of affected assets.