| TAXABLE EVENT | Taxed mode | TAX BASE | TAX RATE |
|---|
| Transfer of movable property or livestock |
TPO |
REAL VALUE |
4% |
| Transmission of receivables and securities |
TPO |
EXEMPT |
EXEMPT |
| Creation and transfer of rights in rem in movable or livestock property (except rights in rem as security) |
TPO |
SPECIFIC RULES OF TRLITPAJD |
4% |
| Rights in rem as security |
TPO |
REAL VALUE |
1% |
| Constitution of simple loans |
TPO |
EXEMPT |
EXEMPT |
| Constitution of sureties |
TPO |
AMOUNT SECURED |
1% |
| Constitution of pensions |
TPO |
PENSION AMOUNT |
1% |
| Administrative concessions |
TPO |
REAL VALUE |
4% |