Skip to main content
Form 100. Personal Income Tax Return 2019

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 evident on the occasion of any alteration in their composition, unless they are classified as income.

  1. Cases in which there is no alteration of assets
  2. Cases in which there is no capital gain or loss
  3. Exemptions
  4. Assumptions that are not computed as capital losses
  5. Deferred integration: Capital losses arising from transfers with repurchase of the transferred asset