Cases where there is no capital gain or loss
It will be estimated that there is no capital gain or loss in the following cases:
- In capital reductions
- On the occasion of profitable transfers due to the death of the taxpayer.
- On the occasion of the lucrative transfers of companies or holdings referred to in Article 6 (20) of Act 29/1987 , of 28 December, on Inheritance and Donations Tax. in these cases the donatee will be subrogated in the donor's position with regard to the securities and dates of acquisition of the goods. The equity elements that are affected by the taxpayer to the economic activity after their acquisition must have been continuously affected for at least 5 years prior to the date of transmission.
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When the economic regime for the separation of assets terminates, when legal enforcement or judicial decision causes awards are made for reasons other than the compensatory pension between spouses.
The case referred to in this point may not in any case lead to the updates of the securities of the foreclosed assets or rights.
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On the occasion of contributions to protected assets made in favour of people with disabilities.