8.2.3. Special calculation rules
- 8.2.3.1. Shares and holdings admitted to trading in official markets
- 8.2.3.2. Shares and holdings not admitted to trading in official markets
- 8.2.3.3. Shares and participations of collective investment institutions
- 8.2.3.4. Non-monetary contributions to companies
- 8.2.3.5. Separation of partners and dissolution of companies
- 8.2.3.6. Spin-off, merger or absorption of companies
- 8.2.3.7. Internal transfer
- 8.2.3.8. Compensation for losses or claims
- 8.2.3.9. Exchange of goods or rights
- 8,2,3,10. Termination of life or temporary annuities
- 8,2,3,11. Transfer of capital elements in exchange for a temporary or life annuity
- 8,2,3,12. Transfer or extinction of real rights of enjoyment or enjoyment on property
- 8,2,3,13. Incorporation of goods or rights that do not result from a transfer
- 8,2,3,14. Futures and options market transactions
- 8,2,3,15. Unjustified capital gains