ARTICLE 9: REQUIREMENTS TO APPLY 0% RATE TO THE ALIENATION OF MACHINERY AND EQUIPMENT

For the purposes of article 2-A, section I, subsection e) of the Law (LIVA: Art. 2A), the 0% rate will be applied to the alienation of machinery and equipment that have a different denomination than the one mentioned in the aforementioned precept, provided that its function complies exclusively with the assumptions provided in said article, retains its character essential and cannot be destined for other purposes.