8.2.3.13. Incorporation of assets or rights that do not derive from a transfer

In the case of incorporations of assets or rights that do not derive from a transfer, the market value of the assets or rights that are incorporated into the taxpayer's assets will be computed as capital gain.

This type of acquisition of assets and rights (such as winnings from gambling, for example) will be considered capital gains of the person to whom the right to obtain them corresponds or who has obtained them directly.