8.2.3.12. Transfer or extinction of real rights of enjoyment or use of 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 holder of a real right of enjoyment or use of real estate carries out its transfer, or when its extinction occurs, to calculate the capital gain or loss the real amount of the acquisition will be reduced in proportion to the time during which the holder has not received income from the real estate capital.