Capital gains and losses arising from transfers of other assets

This section shall include capital gains and losses (not arising from Collective Investment Institutions or prizes, or from shares admitted to trading on official markets, which must be declared in the previous sections), which become apparent on the occasion of transfers of assets or improvements made to them.

In order for the program to calculate the amount of the capital gain or loss, you will need to state:

1. Type of heritage element
2. Transmission type
3. Dates of transmission and acquisition
4. Unaffected elements: Transfer and acquisition value
5. Affected elements: Transfer and acquisition value
6. Additional information
7. Forward operations
8. Reinvestment exemption
9. Application of the reduction coefficients of the DT 9th