Skip to main content
Practical manual for Income Tax 2019.

Determining the amount of capital gains or losses: specific valuation standards

  1. Summary table of special rules
  2. Onerous transfers of securities admitted to trading on any of the regulated securities markets of the European Union
  3. Onerous transfers of securities not admitted to trading on any of the regulated securities markets of the European Union
  4. Transmissions or redemptions of shares or participations in collective investment institutions regulated by Law 35/2003
  5. Non-monetary contributions to companies
  6. Separation of partners or dissolution of companies
  7. Spin-off or merger of companies
  8. Transfers
  9. Compensation or insured capital for losses or incidents in assets
  10. Exchange of assets or rights, including exchange of securities
  11. Extinction of life or temporary annuities
  12. Transfers of assets in exchange for a temporary or life income
  13. Transfer or extinction of real rights of enjoyment over real estate
  14. Incorporations of goods or rights that do not derive from a transfer
  15. Operations carried out in the futures and options markets
  16. Heritage elements assigned or disaffected less than three years in advance