Changes of residence and other operations of article 19 LIS

article 19.1 of the LIS establishes that the difference between the market value and the fiscal value of the assets owned by an entity resident in Spanish territory that transfers its residence outside of it, except that said assets are assigned to a permanent establishment located in Spanish territory of the aforementioned entity.

Likewise, article 19.2 of the LIS determines the valuation at market value for operations carried out with persons or entities residing in countries or territories classified as tax havens.

Filling in form 200

In these cases, the amount of the difference , if any, between the market value and the agreed value of the assets and operations will be included in the boxes [01013] and [01014] «Changes of residence and other operations of article 19 LIS» on page 12 of form 200, as appropriate.