The beneficiary of this law, who has imported a vehicle under the conditions indicated in the previous paragraph, may sell or transfer it to third parties, in which case the provisions of Article 10 of Law 7088, Tax Adjustment and Resolution will be applied. 18th CA Tariff and Customs Council, of November 30, 1987.
c) The amounts declared as income to qualify for the benefits of this law will be exempt from income tax.
However, the income obtained in the national territory, resulting from the investments made in the country, will be taxed by income tax, according to what is provided in Law 7092, Income Tax Law, of April 21, 1988.
d) Exoneration of twenty percent (20%) of the total transfer tax, in those real estate that they acquire within the term of this law, provided that the beneficiary is the registered owner of the asset.
If the beneficiary person transfers these assets within the term of this law, he must pay the taxes from which he was exempted.
e) Exemption from import taxes for instruments or materials for professional or scientific practice, carried out by the person with the migratory category of investor, retired resident or rentier resident. The person must demonstrate, before the Ministry of Finance, that what is imported corresponds to his economic activity and has criteria of proportionality and reasonableness.