The electronic structure of (CH3)ReO3 was reanalyzed by means of DFT calculations (ADF and
Gaussian03 programs). TD-DFT calculations were carried out, using the DFT-optimized structure and
several functionals, to assign the electronic excitations and interpret the dissociative behavior under
irradiation. The agreement between calculated and experimental wavelengths was very good and could
not be improved when using highly correlated methods (CASSCF/MS-CASPT2). The lowest energy
transition at 260 nm was assigned to a LMCT from p O to Re d (π* Re−O), correcting the earlier
empirical assignment. The second transition, experimentally observed at 240 nm, is assigned to a charge
transfer from C and O to Re in TD-DFT, but the weight of the C participation drops significantly in the
CASSCF/MS-CASPT2 approach. (C2H5)ReO3 exhibits a similar behavior. On the other hand, for (C6H5)ReO3 and {C6H3(CH3)3}ReO3 the strong low-energy absorption results from a LMCT from the phenyl
π* to d Re (π* Re−O), reproducing the experimental trends.