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Form 100. 2019 Personal Income Tax return

8,2,3,12. Transfer or extinction of real rights of enjoyment or enjoyment on property

As a general rule, the gain or loss is calculated by the difference between the transfer value (which is zero in the event of the right's extinction) and the acquisition value.

When the holder of a real right of enjoyment or enjoyment of property transfers it, or when it is terminated, for the calculation the actual amount of the acquisition will be reduced proportionally to the time during which the holder did not receive returns on the real estate capital.