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Practical manual for Income Tax 2019.

Negative delimitation

  1. a) Reductions in share capital
  2. b) Lucrative transfers due to the death of the taxpayer
  3. c) Lucrative "inter vivos" transfers (donations) of companies or shares
  4. d) Extinction of the matrimonial property regime of separation of assets
  5. e) Contributions to protected assets of people with disabilities