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titulo	ARTICLE 14: CONCEPT OF ALIENATION OF GOODS
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contenido	ARTICLE 14: CONCEPT OF ALIENATION OF GOODS The alienation of goods is understood as: Any transfer of ownership, even in which the alienation reserves the domain of the alienation asset. The awards, even when made in favor of the creditor. The contribution to a company or association. Which it is done through financial leasing. The one made through the trust, in the following cases: In the act in which the trustor designates or is obliged to designate a different trustee and provided it has no right to re-acquire the asset from the trustee. In the act in which the trustor loses the right to re-acquire the assets of the trustee if such right had been reserved. When the trustor receives certificates of participation for the assets that it affects in trust, those assets will be considered alienated at the moment the trustor receives the certificates, except in the case of shares. The assignment of the rights that are held over the assets affected by the trust, at any of the following moments: In the act in which the designated trustor assigns their rights or instructs the trustee to transfer ownership of the asset to a third party. In these cases, it will be considered that the trustor acquires the assets in the act of appointment and that it transfers them at the time of assigning their rights or giving said instructions. In the act in which the trustor assigns their rights if these include that the assets are transferred in its favor. When certificates of participation are issued for the assets affected by the trustor and are placed among the large investing public, said assets will not be considered alienated when these certificates are disposed of, unless they give their holders rights to take advantage of those assets directly, or consist of shares. The transfer of participation certificates will be considered as an alienation of credit titles that do not represent the ownership of assets and will have the tax consequences established by the Tax Laws for the disposal of such securities. The transfer of ownership of a tangible asset or of the right to acquire it that is done through the transfer of credit titles, or the assignment of rights that represent them. The provisions of this section do not apply to shares or social parties. The transmission of credit rights related to the supply of goods, services or both through a financial factoring contract at the time of the execution of said contract, except when they are transmitted through factoring with collection mandate or with delegated collection as well as in the case of transmission of credit rights by individuals, in which it will be considered that there is alienation until the corresponding credits are charged. That which is carried out by merger or division of companies, except in the cases referred to in article 14-B of this Code. --610-Art. 14B-- It is understood that period alienation with deferred or partial payments are made, when they are made with clients from the general public, more than 35% of the price is deferred after the sixth month and the agreed term exceeds twelve months. Transactions carried out with the general public are considered when simplified tax receipts referred to in this Code are issued. It is considered that the alienation is carried out in national territory, among other cases, if the good is found in said territory when the shipment is made to the acquirer and when there is no shipment, in the country the material delivery of the good is made by the transferor. When in accordance with this article it is understood that there is alienation, the acquirer shall be considered the owner of the property for tax purposes.
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ENV

ARTICLE 14: CONCEPT OF ALIENATION OF GOODS

The alienation of goods is understood as:

Any transfer of ownership, even in which the alienation reserves the domain of the alienation asset.

The awards, even when made in favor of the creditor.

The contribution to a company or association.

Which it is done through financial leasing.

The one made through the trust, in the following cases:

In the act in which the trustor designates or is obliged to designate a different trustee and provided it has no right to re-acquire the asset from the trustee.

In the act in which the trustor loses the right to re-acquire the assets of the trustee if such right had been reserved.

When the trustor receives certificates of participation for the assets that it affects in trust, those assets will be considered alienated at the moment the trustor receives the certificates, except in the case of shares.

The assignment of the rights that are held over the assets affected by the trust, at any of the following moments:

In the act in which the designated trustor assigns their rights or instructs the trustee to transfer ownership of the asset to a third party. In these cases, it will be considered that the trustor acquires the assets in the act of appointment and that it transfers them at the time of assigning their rights or giving said instructions.

In the act in which the trustor assigns their rights if these include that the assets are transferred in its favor.

When certificates of participation are issued for the assets affected by the trustor and are placed among the large investing public, said assets will not be considered alienated when these certificates are disposed of, unless they give their holders rights to take advantage of those assets directly, or consist of shares. The transfer of participation certificates will be considered as an alienation of credit titles that do not represent the ownership of assets and will have the tax consequences established by the Tax Laws for the disposal of such securities.

The transfer of ownership of a tangible asset or of the right to acquire it that is done through the transfer of credit titles, or the assignment of rights that represent them. The provisions of this section do not apply to shares or social parties.

The transmission of credit rights related to the supply of goods, services or both through a financial factoring contract at the time of the execution of said contract, except when they are transmitted through factoring with collection mandate or with delegated collection as well as in the case of transmission of credit rights by individuals, in which it will be considered that there is alienation until the corresponding credits are charged.

That which is carried out by merger or division of companies, except in the cases referred to in article 14-B of this Code. --610-Art. 14B--

It is understood that period alienation with deferred or partial payments are made, when they are made with clients from the general public, more than 35% of the price is deferred after the sixth month and the agreed term exceeds twelve months. Transactions carried out with the general public are considered when simplified tax receipts referred to in this Code are issued.

It is considered that the alienation is carried out in national territory, among other cases, if the good is found in said territory when the shipment is made to the acquirer and when there is no shipment, in the country the material delivery of the good is made by the transferor.

When in accordance with this article it is understood that there is alienation, the acquirer shall be considered the owner of the property for tax purposes.

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