Personal Income Tax modules
We tell you about the characteristics of this method of determining performance.
Affected asset-related elements and transfer
The affected heritage elements are:
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The properties in which you carry out the activity.
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Those intended for economic and sociocultural services of personnel.
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In general, everything necessary for the development of the activity.
The goods must be used for the purposes of the activity therefore:
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The use must be exclusive to the activity and, with exceptions, they cannot be used simultaneously for private use and for the activity.
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They must appear in the accounting, or in the books that you are obliged to keep.
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In no case are the following assets affected: assets representing the participation in an entity's own funds, assets representing the transfer of capital to third parties, assets intended for the private use of the owner of the activity.
Whatever the method by which you determine the performance (normal, simplified, objective direct estimation) the transmission of assets affected by the tangible and intangible assets:
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It is not included in the net income of the activity.
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Generates capital gains or losses. Its amount and taxation is carried out in accordance with the rules established in Personal Income Tax for this type of income.