7.6.3.8. Compensation for losses or accidents

In the case of compensation or insured amounts for losses or damages 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. Consequently, in all those cases in which only the repair of the damage is covered, no capital gain will be computed for tax purposes.