8.2.1.1. Concept of capital gains and losses

Capital gains and losses are changes in the value of the taxpayer's assets that are made manifest as a result of any alteration in the composition of the taxpayer, unless they are classified as returns.

1. Cases where there is no change in equity
2. Cases where there is no capital gain or loss
3. Exemptions
4. Cases that are not counted as capital losses
5. Deferred integration: Capital losses derived from transfers with repurchase of the transferred equity element