PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Authorisations. Application for special investment and expenses plans for Communities that are Holders of Common Land Mountains.

Valuation by the Tax Agency of income from transferring intangible assets and the associated costs, and income generated by the conveyance or classification of the assets, and valuation of the income and costs associated with them, as well as the income generated, based on the proposal put forward by the liable taxpayer. The request must be submitted in writing before the transactions take place. The agreement will be valid for the tax periods specified in the agreement itself.