7.6.3.8. Compensation for losses or accidents

In the case of compensation or insured capital for losses or incidents in assets, the difference between the amount received and the proportional part of the acquisition value that corresponds 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 computed.

Capital gain will only be computed when there is an increase in the value of the taxpayer's assets. Consequently, in all those cases in which only the repair of damage is covered, no capital gain will be computed for tax purposes.