Capital gains and losses derived from transfers of other assets

This section will include capital gains and losses (that do not come from Collective Investment Institutions or prizes, nor from shares admitted to trading in official markets that must be declared in the previous sections), which are revealed on the occasion of transfers. of heritage elements or improvements made to them.

In order for the program to calculate the amount of the capital gain or loss, it will have to record:

1. Type of heritage element
2. Transmission type
3. Transmission and acquisition dates
4. Unaffected elements: Transmission and acquisition value
5. Affected elements: Transmission and acquisition value
6. Additional information
7. Forward operations
8. Rollover Exemption
9. Application of the reducing coefficients of the 9th DT