ARTICLE 8: WHAT IS MEANT BY ALIENATION

For the purposes of this Law, alienation is understood, in addition to what is stated in the Federal Fiscal Code (Código Fiscal de la Federación), the lack of assets in the inventories of companies (RLIVA: Art. 25). In the latter case, the presumption admits evidence to the contrary.

Will not be considered alienation, of property transfer (RLIVA: Art. 26) that it is made because of death, as well as the donation, unless it is made by companies for which the donation is not deductible for income tax purposes.

When the transfer of ownership does not take place, the corresponding value added tax will be entitled to reimbursement, provided that the requirements are met established in the first and second paragraphs of Article 7 (LIVA: Art. 7) of this Law. When the tax had been withheld under the terms of articles 1A (LIVA: Art. 1A), 3 (LIVA: Art. 3), third paragraph and 18-J (LIVA: Art. 18J), section II, subsection a) of this Law, the right to refund of the tax will not be applicable and will be in accordance with the fourth paragraph of said article 7 (LIVA: Art. 7) of this Law.