7.6.6.2. Section F2: capital gains and losses derived from the transfer of assets (to be integrated into the savings tax base)
- Derived from transfers or redemptions of shares or participations in collective investment institutions.
- Capital gains and losses derived from transfers of shares admitted to trading in official markets
- Capital gains and losses derived from transfers of subscription rights
- Capital gains and losses derived from the transmission or exchange of virtual currencies
- Capital gains and losses derived from the transfer of real estate and real rights over real estate
- Capital gains and losses derived from transfers of other assets
- Other capital gains
- Allocation to 2022 of capital gains and losses derived from transfers made in previous years