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It is inquired whether the amounts obtained from the sale of investment assets must be included in the volume of income to determine exclusion from the simplified regime. The DGT responds that these amounts must not be included in said calculation.
Question posed: Whether, for the purposes of the income volume limit that determines exclusion from the simplified regime, the amounts derived from the transfer of investment assets must be included.
Amounts derived from the transfer of investment assets must not be included in the calculation of the income volume magnitude established for the simplified regime. This is because the tax amounts accrued and borne from the transfer and acquisition of fixed assets have a treatment separate from the calculation of tax amounts for current operations in the simplified regime.
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