7.6.6.2. Section F2: Capital gains and losses arising from the transfer of assets (to be included in the taxable savings base)
- Derivatives of transfers or reimbursements of shares or interests in collective investment institutions.
- Capital gains and losses arising from transfers of shares admitted to trading on official markets
- Capital gains and losses arising from the transfer of subscription rights
- Capital gains and losses arising from the transfer or exchange of virtual currencies
- Capital gains and losses arising from the transfer of real estate and property rights over real estate
- Capital gains and losses arising from transfers of other assets
- Other capital gains
- Allocation to 2024 of capital gains and losses arising from transfers made in previous years