Resumen medidas tributarias del Real Decreto-ley 3/2016

Amendment of Law 58/2003 General Tributaria (Art.6) Effective from 1.1.2017

  • event inadmissibility payment in kind of tax debts (Adds second paragraph to art.60.2)

"There shall be no payment in kind in cases in which, in accordance with Article 65.2 of this law, the tax debts have the status of unpostponable. Requests for payment in kind referred to in this paragraph shall be inadmissible. "

  • New assumptions rejection of rescheduling or of tax debts (Edit. Art.65.2)

the rules except that opened the possibility of rescheduling or is deleted withholdings and payments on account.

It also introduces new cases of tax debts that may not be subject to rescheduling or:

  • tax assessments confirmed wholly or partly under firm resolve when previously been suspended during the pendency of the relevant proceedings or complaints in administrative or judicial proceedings.

  • derived from the taxes repercuted, unless duly justified that have not been passed on fees actually paid, since the actual payment of such taxes by the obligation to support them involves the influx of liquidity in the subject impact.

  • the corresponding tax obligations to be met by the required to perform installments Corporation Tax.

"2. Not be subject to rescheduling or the following tax liabilities:

  1. a) Those whose charge is made by ringing effects.

  1. b) The corresponding tax obligations to be met by the retainer or forced to make payments on account. (Deleted: except in the cases and conditions provided in the tax legislation)

  1. c) In the event of insolvency of the taxpayer, which, according to bankruptcy law, are considered to be claims against the estate.

  1. d) resulting from the execution of recovery decisions State aid regulated in Title VII of this Act.

  1. e) resulting from the implementation of all final decisions rejecting or partially given in a resource or economic-administrative claim or an administrative appeal which have previously been suspended during the pendency of such resources or claims. New

  1. f) The derivatives of taxes that should be legally passed on unless duly passed on quotas that have not been actually paid justified. New

  1. g) The corresponding tax obligations to be met by the obligation to make installment payments of corporation tax. New

Requests for rescheduling or referred to the various paragraphs of this section shall be inadmissible. "

DT only RD-law. Transitional arrangements for adjournments and splits. The rescheduled or whose proceedings were commenced before 1 January 2017 will be governed by the previous regulations that date to completion.

Wealth Tax in the year 2017 (Art.4)

In the wealth tax is applicable to extend during 2017 the demand for their assessment.

The general rebate on the full fee, 100% taxable persons for personal or obligation to contribute, provided for in article 33 of Law 19/1991 will take effect from January 1, 2018.

Amendment of Law 38/1992 Excise (Art.5) Effective from 03.12.2016

  • At Intermediates tax and the tax on alcohol and derived drinks, increases by 5% tax levied on the consumption of intermediate products and alcohol and derived beverages both the Peninsula and in the Canary Islands. second regime also increased by 5% the first rate and artisan distillationAnd the rate applicable to the derived beverages manufactured by independent producers located in other member states no later than 10 hectl annual production and the tax rate cosechero regime (Modified art.23.5 and 6, 34, Art.39, ART.40, art.41)

  • Tax on Work of Snuff, The weight of component increases specific versus ad valorem component at the same time that the consequent adjustment is made in the minimum level of taxation both for cigarettes and for cut tobacco rolls.

sections 2 and 3 are modified art.60.1:

"Heading 2. Cigarettes: except in cases where the following paragraph applicable, cigarettes will be taxed simultaneously to the following rates:

  1. a) proportional Type: 51 100.

  1. b) Specific Type: 24.7 euros per 1,000 cigarettes.

The tax amount can not be less than one type of 131.5 euros per 1,000 cigarettes, and will increase to 141 euros when the cigarettes are established by a retail price below 196 euros public per 1,000 cigarettes.

Epigraph 3. cut tobacco rolls: except in cases where the following paragraph applicable, the cut tobacco rolls will be taxed simultaneously with the following rates:

  1. a) proportional Type: 41.5 per 100.

  1. b) Specific Type: 23.5 euros per kilogram.

The tax amount can not be less than one type of 98.75 euros per kilogram, and will increase to 102.75 euros when the cut tobacco rolls it will determine a selling price to the public less than 165 euros per kilogram. »

Coefficients update cadastral values ​​of Article 32.2 of the revised text of the Law of Real Estate Cadastre 2017 (Art.7)

Approval of updating coefficients cadastral values ​​for 2017. As it is impossible to process the draft Budget Law for 2017 before the end of the year. Since the measure has an immediate impact on the IBI and that the tax is levied on 1 January of each calendar year, it must use the mechanism of the royal decree-law enters into force before that date. The measure was requested by 2,452 municipalities that meet the application requirements of the Act, that could not approve new time tax ordinances to adapt the tax rates on property tax, so they would not see fulfilled the budget forecasts that had made counting with the upgrade.

IGTE compensation suppression Canary Islands (Art.8)

accuracy is incorporated the suspension agreement of compensation for suppression of IGTE Canaria: The suspension of compensation of the Canary Islands to the State by the deletion of IGTE referred to in the third paragraph of the Agreement Joint Committee on Transfer State Administration Autonomous Community of Canary Islands-November 16, 2015 take effect, in terms of accrual from 1 January 2016. "

Amendment of Law 11/2009 establishing the Investment Companies Listed are regulated in the Real Estate Market (Article 2)

With effect for p.i. that start from 1/1/2017, HE change in art.10.2) on the "Special tax regime of the partners" and the treatment of income derived from the sale or redemption of participation in the capital of companies that have opted for the application of this regime.

"A) When the transferor or recipient is a taxpayer Corporation Tax or Income Tax Non-resident with a permanent establishment, it will not apply the exemption provided for in Article 21 Law 27/2014, of 27 November, Corporation Tax in relation to the income obtained. "

Amendments to Law 20/1990 on the Tax Regime of Cooperatives (Article 1)

With effect p.i. that start from 1/1/2016, HE adds an eighth DA to establish applicable to offset negative tax quota limits large cooperatives.

"Additional provision octave. Limits to the compensation of negative tax bills.

In the case of cooperatives whose net turnover is at least 20 million euros over the 12 months preceding the date the tax period begins, the limit set out in paragraph 1 of Article 24 of this Law It is replaced by the following:

- 50 percentWhen in the said 12 months net amount of the turnover is at least 20 million but less than 60 million euros.

- 25 percent, when in the said 12 months net amount of the turnover is at least 60 million euros.

The limitation to offset negative contributions not be applicable in the amount of income corresponding to acquittals and following an agreement with creditors not connected with the taxpayer."

DT amending octava.2 Law 20/1990 on "Compensation of negative assessments in 2015 and 2016" to clarify that the limit established in this transitional apply to taxpayers to the new DA Eighth is not applied.

Amendments to the Law 27/2014 on Corporation Tax (Art.3)

  • Limitation to offset tax losses for large companies

With effect for p.i. that start from 01.01.2016, la new DA fifteenth Law 27/2014 regulates the limit again to offset loss carryforwards for large companies with net amount of turnover is at least 20 million euros.

Additionally, stable one new limit on the application of deductions for double international or domestic taxation, generated or pending offset, in order to get that in those tax periods in which there is positive tax base generated, the application of tax credits, by reducing the tax base or the full amount, not minore the amount to be paid in full .

"Additional provision fifteenth. Limits applicable to large companies in tax periods beginning on or after January 1, 2016.

Taxpayers whose net turnover is at least 20 million euros over the 12 months preceding the date the tax period begins, apply the following specialties:

  1. The limits set out in paragraph 12 of Article 11, first paragraph of paragraph 1 of Article 26, letter e) of paragraph 1 of Article 62 and in points d) and e) of Article 67 of this Law shall be replaced by the following:

50 percent, when the said 12 months net amount of the turnover is at least 20 million but less than EUR 60 million.

25 percentWhen in the said 12 months net amount of the turnover is at least 60 million euros.

  1. The amount of deductions to avoid double taxation provided for in Articles 31, 32 and 11 of Article 100, as well as those deductions to avoid double taxation referred to the transitory provision twenty-third, of this Act, together may not exceed 50 percent of the total tax liability of the taxpayer. "

Modifies the thirty sixth DT Law 27/2014 on "Limit on compensation deferred tax assets and tax losses for 2016" to clarify that the limit established in this transitional apply to taxpayers to the new fifteenth DA does not apply.

  • New mechanism of reversal of those impairment losses of shares which they were tax deductible in tax periods prior to 2013.

With effect for p.i. that start from 1/1/2016, DT amending sixteenth Law 27/2014 to establish that the reversal is performed for a minimum annual amount linearly for five years.

The RD-law provides automatic incorporation of the aforementioned impairments, as a minimum, without prejudice resulting higher reversions by the rules of general application, considering that it is estimated losses and unrealized which reduced the tax base Spanish banks.

«Transitional provision sixteenth. Transitional arrangements for impairment losses of securities representing the equity or equity of entities, and negative income obtained abroad through a permanent establishment generated in tax periods beginning before 1 January 2013

… (Paragraph 1, 2, unchanged)

New3. In any case, the reversal of impairment losses on securities representing participation in the capital or equity of entities that have tax deductible result in taxable income tax in tax periods commencing prior to January 1, 2013, will be integrated at least equally in the tax base to each of the first five tax periods beginning on or after January 1, 2016.,es

In the course of the reversal of a higher amount have been produced by application of paragraphs 1 or 2 of this provision, the remaining balance will be integrated equally between the remaining tax periods.

However, in case of transfer of securities representing the equity or equity of entities during the aforementioned tax periods they shall be included in the tax base for the tax period in which that outstanding amounts of reverse occurs, with the limit of positive income derived from such transmission. "

... (The previous paragraph 3 becomes 4 unchanged)

(Formerly 4) 5. In the case of transfer of a permanent establishment in tax periods beginning on or after January 1, 2016, the taxable income of the transferor entity resident in Spanish territory will increase by the amount of the excess of negative income netas generated by the permanent establishment in tax periods beginning prior to January 1, 2013 on net positive income generated by the permanent establishment in tax periods beginning from this dateWith the limit of positive income derived from the transmission thereof.

... (The above paragraphs 5, 6 and 7 become the 6, 7 and 8 unchanged) "

  • Exemption for dividends or capital appreciation

With effect for p.i. beginning on or after 1.1.2017Establishes the non-deductibility of losses on the transfer of shares entities whenever the case of shares entitled to exemption in the obtained positive income, both dividends and capital gains generated in the transfer of shares.

AlsoIt is excluded from integration into the tax base any loss that is generated by participation in entities located in tax havens o in territories not reach an adequate level of taxation.

In these cases, taking into account comparative law and the evolution of policy proposals made by the European Union, it is advisable to fit similar to those specified in neighboring countries regulations, ruling out the inclusion of any income, positive or negative, you can generate ownership interests in other entities, through a genuine regime of exemption.,es

Modifies the Art.11.10 on "temporary Indictment"

"10. Negative income derived from the transfer of securities representing the equity or equity of entities, where the acquirer is an entity of the same group of companies under the criteria set out in Article 42 of the Commercial Code, regardless the residence and the obligation to prepare consolidated financial statements, shall be charged in the tax period in which such assets are transferred to third parties outside the aforementioned group of companies, or when the transferor or the transferee cease to be part of it , disenfranchised in the amount of income obtained in such transfer to third parties,es, provided that, with respect to the values ​​transmitted the following circumstances:

(before: However, the reduction of positive income not occur if the taxpayer proves that such income has effectively taxed at a tax rate of at least 10 percent.)

  1. a) that, at any time during the year preceding the date on which the transfer takes place, the requirement in the letter a) of paragraph 1 of Article 21 of this Act are met, and

  1. b) that, in case of equity or equity of non-resident entities in Spanish territory, in the tax period in which the transfer takes place the requirement in the letter b) of paragraph 1 of that article is fulfilled .

The provisions of this section be applicable in the event of transfer of shares in a joint venture or collaboration in ways analogous to those located abroad.

The provisions of this paragraph shall not be applicable in the event of termination of the investee entity unless it is the result of a restructuring operation or to continue in the exercise of the activity under any other legal form. '

Repeals art.11.11 on apportion

  1. Las rentas negativas generadas en la transmisión de un establecimiento permanente, cuando el adquirente sea una entidad del mismo grupo de sociedades según los criterios establecidos en el artículo 42 del Código de Comercio, con independencia de la residencia y de la obligación de formular cuentas anuales consolidadas, se imputarán en el período impositivo en que el establecimiento permanente sea transmitido a terceros ajenos al referido grupo de sociedades, o bien cuando la entidad transmitente o la adquirente dejen de formar parte del mismo, minoradas en el importe de las rentas positivas obtenidas en dicha transmisión a terceros. No obstante, la minoración de las rentas positivas no se producirá si el contribuyente prueba que esas rentas han tributado efectivamente a un tipo de gravamen de, al menos, un 10 por ciento.

The provisions of this paragraph shall not be applicable in the case of cessation of activity of the permanent establishment.

Modifies the art.13.2 on "Value adjustments: loss on impairment of assets".

"2. They will not be deductible:

  1. a) Impairment losses of tangible assets, investment property and intangible assets, including goodwill.

  1. b) Impairment losses of securities representing the equity or equity of entities for of the following circumstances:

1st, in the tax period in which the impairment is recorded, not the requirement in the letter a) of paragraph 1 of Article 21 of this Act are met, and

2nd, in case of equity or equity of non-resident entities in Spanish territory, in this tax period the requirement in the letter b) of paragraph 1 of that article are met.

  1. c) Impairment losses of debt securities.

Impairment losses identified in this section shall be deductible under the terms established in Article 20 of this Law. (New) In the case referred to in letter b), those are deductible provided that the aforementioned circumstances occur during the year preceding the date on which the transfer or retirement of participation occurs. "

letters k) are added and l) in the art.15 on "non-tax expenses deductible "

«k) Impairment losses of securities representing the equity or equity of entities on which some of the following circumstances:

1st, in the tax period in which the impairment is recorded, the requirements of Article 21 of this Act are met, or

2nd, in case of equity or equity of non-resident entities in Spanish territory, in this tax period is not the requirement in the letter b) of paragraph 1 of Article 21 of this Act compliance.

  1. l) Decreases in value caused by applying criterion value reasonably related to securities representing shares in the capital or equity of entities as the previous letter, which are attributed to the fact that, in advance, has been integrated income statement, except to the base refers to tax, if any, corresponding to an increase of the same amount homogeneous securities value. "

It modifies the art.17.1 on "Rules of valuation of assets":

"1. The assets must be valued in accordance with the criteria set out in the Commercial Code, as modified by the application of the principles established in this Act.

However, the changes in value caused by application of a fair value basis will not have tax effects while not be set against the profit and loss account, without prejudice to the provisions in paragraph l) of Article 15 of this Law. The amount of accounting revaluations are not included in the tax, except base when carried out under laws or regulations obliging include the amount in the profit and loss account. The amount of the revaluation not integrated in the taxable amount not determined a higher value, for tax purposes, of the elements revalued. "

It modifies the title Chap.IV Title IV. "Exemption in securities representing the equity of entities and permanent establishments. " Deletes the reference to "to eliminate double taxation"

Art.21 modification. Exemption on dividends and income derived from the transfer of securities representing the equity of resident and non-resident entities in Spanish territory. "

Modifies the title of Article 21 to delete the reference to "to avoid double taxation"

Modifies Art.21.1 b). requirements

(New paragraph) In no circumstances shall meet this requirement if the investee is resident in a country or territory classified as a tax haven, save that residing in a Member State of the European Union and the taxpayer stating that its constitution and operational responds to valid economic reasons and performs economic activities.

Repeals art.21.9, and the current 8 is renumbered as 9. "9. In no case the provisions of this article shall apply if the investee is resident in a country or territory classified as a tax haven, but residing in a Member State of the European Union and the taxpayer stating that its constitution and operational answers valid economic reasons and performs economic activities. "

Modifies art.21.4. Specialties in the application of the exemption.

"4. In the following cases, the application of the exemption provided for in the preceding paragraph shall specialties listed below:

  1. a) When participation in the entity had been valued in accordance with the rules of the special scheme of Chapter VII of Title VII of this Act and the application of these rulesEven in a previous transmission, It had not determined the inclusion of income in the tax base of this tax, or tax on non-resident income derived from:

1.ª The contribution of participation in an entity that does not meet the requirement of the letter a) or fully or partially at least some exercise, the requirement referred to in the letter b) of paragraph 1 of this article.

The 2nd kind contribution of other assets other than the shares in the capital or equity of entities.

In this case, the exemption shall not apply on deferred income in the transferring entity as a result of the operation of contribution unless it is established that the acquirer has integrated this income in its tax base.

(Earlier version: "In this case, the exemption applies only on income that corresponds to the positive difference between the transfer value of participation in the entity and the market value of that at the time of its acquisition by the transferor in the terms set out in paragraph 3. in the same terms will be included in the taxable period deferred income during the reception operation to Chapter VII of Title VII of this Act, in case of partial application of the exemption provided for in paragraph previous."",es

  1. b) When participation in the entity had been valued in accordance with the rules of the special scheme of Chapter VII of Title VII of this Act and the application of those rules would have given the non-inclusion of income in the tax base Tax Personal Income physical, resulting from the contribution of shares in entities.

In this case, when such shares are being transferred in the two years following the date the operation contribution was made, the exemption shall not apply on the positive difference between the tax value of the shares received by the acquirer and the market value at the time of purchase, unless it is established that individuals have conveyed its interest in the entity during that period. '

(Earlier version"B) In the case of successive transmissions of homogeneous values, the exemption will be limited to the excess over the amount of the negative net income obtained in previous transmissions that have been consolidated in the tax base.")

Edit art.21.6:

«6. They are not included in the tax basis of the negative income derived from transmission participation in an entity in respect of which any of the following circumstances:

  1. a) that the requirements set out in paragraph 3 of this Article are fulfilled. However, the requirement for the percentage of participation or acquisition value, as applicable shall be deemed fulfilled when it is reached at some time during the year preceding the date on which the transfer occurs.

  1. b) in the case of equity or equity of entities not resident in Spanish territory, that the requirement in paragraph b) of paragraph 1 of Article 21 of this Act is not met.,es

In the event that the above requirements the application of the provisions of this section are partially fulfilled in the terms set out in paragraph 3 of this article, will be held partially. ",es

(Previous version: 6. If a negative income obtained in the transmission of participation in an entity that has been previously transmitted by another entity that meets the circumstances that Article 42 of the Commercial Code refers to form part of the same to group of companies with the taxpayer, regardless of the residence and the obligation to prepare consolidated financial statements, such negative income will be reduced by the amount of positive income received in the previous transmission and which had been applied for exemption. ),es

Modifies art.21.7. Specialties for integration into the B.I. negative income derived from the transfer of the holding of an entity.

"7. Negative income derived from the transfer of participation in entities which are subject to integration into the tax base not ANY circumstances provided in the preceding paragraph, shall have the specialties below:

  1. a) En el caso de que la participación hubiera sido previamente transmitida por otra entidad que reúna las circunstancias a que se refiere el artículo 42 del Código de Comercio para formar parte del mismo grupo de sociedades con el contribuyente, con independencia de la residencia y de la obligación de formular cuentas anuales consolidadas, dichas rentas negativas se minorarán en el importe de la renta positiva generada en la transmisión precedente a la que se hubiera aplicado un régimen de exención o de deducción para la eliminación de la doble imposición.

  1. b) El importe de las rentas negativas se minorará, en su caso, en el importe de los dividendos o participaciones en beneficios recibidos de la entidad participada a partir del período impositivo que se haya iniciado en el año 2009, siempre que los referidos dividendos o participaciones en beneficios no hayan minorado el valor de adquisición y hayan tenido derecho a la aplicación de la exención prevista en el apartado 1 de este artículo.»

(Previous version: 7. The amount of negative income derived from the transfer of shares in an entity will be reduced by the amount of dividends or shares in profits received from the investee from the tax period has started in the 2009, provided that those dividends or profit shares have not minus the acquisition value and have been entitled to the application of the exemption provided for in paragraph 1 of this article.,es

In the course of successive transmissions of homogeneous values, the amount of negative income will be reduced additionally in the amount of net income obtained in previous transmissions were entitled to the application of the exemption provided in this article.)

New Art.21.8. Deductibility of negative income generated in the event of termination of the investee entity unless it is the result of a restructuring operation

'8. Be tax deductible negative income generated in the event of termination of the investee, unless it is the result of a restructuring operation.

In this case, the amount of negative income will be reduced by the amount of dividends or shares in profits received from the investee in the ten years prior to the date of termination, provided that those dividends or shares in profits will not have minus the acquisition value and have been entitled to the application of a system of exemption or deduction for the elimination of double taxation, the amount of the same. "

Modifies art.22.1, 2 and 6 "Exemption of income obtained abroad through a permanent establishment"

"1. Are exempt income obtained abroad through a permanent establishment situated outside the Spanish territory when it has been subject and not exempt a tax identical or similar to this tax nature with a nominal rate of at least one 10 percent under the terms of paragraph 1 of the preceding article.

They are exempt likewise positive income derived from the transfer of a permanent establishment or cessation of activity when the requirement is fulfilled noted taxation.

  1. They are not included in the tax basis of the negative income obtained abroad through a permanent establishment.

Nor integration will be subject to negative income derived from the transfer of a permanent establishment.

(Earlier version: Not included in the tax basis negative income obtained abroad through a permanent establishment, except in the case of transmission of the same or cessation of activity.”

However, they will be tax deductible the negative income generated in the event of termination of the permanent establishment. In this case, the amount of negative income will be reduced by the amount of net positive income obtained previously and that they were entitled to the application an exemption scheme or deduction for elimination of double taxation, the value of it. "

Derogto the art.22.7. In any case the provisions shall apply in this article when the permanent establishment is situated in a country or territory classified as a tax haven, except in the case of a Member State of the European Union and the taxpayer stating that its constitution and operational answered reasons valid economic and performs economic activities.

Modifies art.31.1 and 4Tax credit to avoid juridical double taxation: tax borne by the taxpayer. " It clarifies that income is "positive"Obtained and taxed abroad. Deletes the reference to negative income.

"1. When rents are integrated into the taxable income of the taxpayer positive He obtained and taxed abroad, will be deducted from the whole amount the lower of the following two amounts:

... (Rest unchanged)

"4. The determination of income obtained abroad through a permanent establishment will be in accordance with the provisions of paragraph 5 of Article 22 of this Law. "

(Earlier version: Not included in the tax basis negative income obtained abroad through a permanent establishment, except in the case of transmission of a permanent establishment or termination of its activity.

In the case of permanent establishments had obtained in previous negative income that has not been integrated into the tax base of the entity tax periods, the income obtained subsequent to the amount of those are not integrated.)

Repeals art.31.5 "5. In the case of negative income derived from the transfer of a permanent establishment, the amount will be reduced by the amount of net income obtained previously that were entitled to the exemption provided for in Article 22 of this Law or deduction double taxation provided for in this article from the same. "

repealing paragraphs 6 and 7 of Section 32. Tax credit to avoid international double taxation of dividends and shares in profits. The repealed sections made reference to the reductions for the negative income.

(Repealed art.32.6. If a negative income in the transmission of participation in an entity that has been previously transmitted by another entity that meets the circumstances that Article 42 of the Commercial Code refers to form part of the same group of companies as the taxpayer was obtained regardless of the residence and the obligation to prepare consolidated financial statements, such negative income will be reduced by the amount of positive income received in the previous transmission and which had been applied for exemption.,es

repealed art.32.7. El importe de las rentas negativas derivadas de la transmisión de la participación en una entidad no residente se minorará en el importe de los dividendos o participaciones en beneficios recibidos de la entidad participada a partir del periodo impositivo que se haya iniciado en el año 2009, siempre que los referidos dividendos o participaciones en beneficios no hayan minorado el valor de adquisición de la misma y hayan tenido derecho a la aplicación de la exención prevista en el artículo 21 de esta Ley o a la deducción prevista en este artículo.

In the course of successive transmissions of homogeneous values, the amount of negative income will be reduced additionally in the amount of net income obtained in previous transmissions that have been entitled to the application of the exemption provided for in Article 21 of this Law.)

Amends Article 88. Special arrangements for mergers, divisions, transfers of assets ...

Rules to avoid double taxation ".

«1. For the purposes of avoiding double taxation that may arise from the application of the valuation rules laid down in Articles 79, 80.2 and 87 of this Act, profits distributed against income attributable to the contributed assets will be entitled to exemption on dividends, regardless of the extent of the partner and their age.

The same criterion shall apply to the income generated in the transmission of participation or through any other corporate transaction when, prior, they have been integrated into the tax base of the acquirer income attributable to the assets transferred.

  1. When (Deleted: "by the way as he recorded the acquirer ") It would not have been possible to avoid double taxation (Deleted: "by applying the rules set out in paragraph Antérior”), the entity buyer will practice at the time of its extinction, the settings of the opposite sign to that arrest was made by applying the valuation rules set out in Articles 79, 80.2 and 87 of this Law. The acquirer can practice the aforementioned adjustments of opposite sign prior to its termination, provided he proves that has been passed by the partners participation and limit the amount has been included in the tax basis of these during the transmission. "