Changes of residence and other operations of article 19 LIS

In article 19.1 of the LIS it is established that the difference between the market value and the tax value of the assets that are the property of an entity resident in Spanish territory that transfers its residence outside of it will be integrated into the tax base, except when said assets are assigned to a permanent establishment located in Spanish territory of the aforementioned entity.

Likewise, in article 19.2 of the LIS the valuation by market value is determined for operations carried out with persons or entities resident 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 boxes [01013] and [01014] "Changes of residence and other operations under article 19 LIS" on page 12 of form 200, as appropriate.