8.2.3.8. Compensation for losses or accidents

In the case of compensation or insured capital for losses or incidents to assets, the difference between the amount received and the proportional part of the acquisition value corresponding to the damage will be computed as capital gain or loss.

When the compensation is not in cash, the difference between the market value of the goods, rights or services received and the proportional part of the acquisition value that corresponds to the damage will be calculated.

Capital gains will only be computed when they result in an increase in the value of the taxpayer's assets.