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Form 100. Personal Income Tax Declaration 2018 Spin-off, merger or absorption of companies

In cases of division, merger or absorption of companies, the taxpayer's capital gain or loss will be computed by the difference between the acquisition value of the titles, rights or values representing the partner's participation and the market value of the titles. , cash or rights received or the market value of those delivered.


When the special regime for company mergers and divisions regulated in articles 83 et seq. of the Corporate Tax Law is applicable, the following rules will be taken into account:

The income that is revealed on the occasion of the attribution of securities of the acquiring entity to the partners of the transferring entity will not be included in the tax base.

The values received are valued, for tax purposes, by the value of those delivered, determined in accordance with personal income tax regulations. This valuation will be increased or decreased by the amount of the complementary monetary compensation given or received. The values received will retain the acquisition date of those delivered.