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| titulo | ARTICLE 11: MOMENT IN WHICH THE ALIENATION IS CONSIDERED TO HAVE BEEN CARRIED OUT |
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| contenido | ARTICLE 11: MOMENT IN WHICH THE ALIENATION IS CONSIDERED TO HAVE BEEN CARRIED OUT
It is considered that the alienation of the goods is made at the moment in which the consideration is actually collected and on the amount of each one of them. In the case of the alienation of titles that incorporate real rights to the delivery and disposition of the goods, the goods that cover said titles will be considered to be alienate at the time the payment is paid for the transfer of the title; in the case of no transfer, when the goods covered by these titles are physically delivered to a person other than the one who constituted said titles. In the case of certificates of real estate participation, it is considered that the alienation of the assets covered by the certificate is made when it is transferred. In the case of missing goods in the inventories of the companies, it is considered that the alienation is made at the moment in which the taxpayer or the tax authorities know about said, whichever comes first; in the case of donations for which the tax must be paid, at the time the donated good is delivered or the voucher that transfers the property is extended, whichever comes first. |
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