Box 00030 Transmission of heritage elements arts. 27.2.d) and 77.1 LIS
This box 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 for 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, split, 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 .
Remember:
article 27.2 d) of the LIS establishes that the income derived from the subsequent transfer of the assets existing at the time of the transformation of the corporate form or modification of the statute or regime legal of the entities, it will be understood to be generated in a linear manner, unless proven otherwise, during the entire time of possession of the transmitted element. The part of said income generated up to the moment of the transformation or modification will be taxed applying the type of taxation and the tax regime that would have corresponded to the entity if it had retained its original form, statute or regime .
article 77.1 of the LIS establishes that in the operations of merger, division, contribution of assets, exchange of securities and change of registered office of a European Company or a European Cooperative Society of a State member to another of the European Union, when the acquiring entity enjoys the application of a type of tax or a special tax regime different from that of the transferor, the income derived from the transfer of assets existing at the time of the operation, carried out with After this, it will be understood to be generated linearly, unless proven otherwise during the holding time of the transmitted element. The part of said income generated up to the moment of carrying out the operation will be taxed applying the tax rate and the tax regime that would have corresponded to the transferring entity .