8.2.3.12. Transfer or extinction of real rights of enjoyment over real estate

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

When the owner of a real right of enjoyment over real estate carries out its transfer, or when its extinction occurs, for the calculation of the capital gain or loss, the real amount of the acquisition will be reduced in proportion to the time during which the owner would not have received returns on the real estate capital.