Box 00030 Transmission of heritage elements arts. 27.2.d) and 77.1 LIS
This box will be checked by those entities that in the period subject to declaration 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 of the operations listed in article 76 of the LIS (merger, demerger, 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), as provided for in article 77.1 of the LIS.
Remember:
In article 27.2 d) of the LIS it is established 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 legal regime of the entities, will be understood to be generated in a linear manner, unless proven otherwise, during the entire period of ownership of the transferred item. The portion of said income generated up to the time of the transformation or modification will be taxed by applying the tax rate and the tax regime that would have corresponded to the entity had it maintained its original form, statute or regime .
Article of the establishes that in merger, demerger, 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, when the acquiring entity benefits from the application of a tax rate or a special tax regime different from that of the transferring entity, the income derived from the transfer of assets existing at the time of the operation, carried out after it, will be understood to be generated in a linear manner, unless proven otherwise, during the period of holding the transferred item. The portion of said income generated up to the time of the transaction will be taxed by applying the tax rate and the tax regime that would have corresponded to the transmitting entity .