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Practical Guide to Income Tax 2019.
Chapter 11. Capital gains and losses
Determining the amount of capital gains or losses: specific valuation standards
Transmissions or redemptions of shares or participations in collective investment institutions regulated by Law 35/2003

Practical Guide to Income Tax 2019.

Example: Transfers or redemptions of shares or participations in collective investment institutions

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Updated webpage: 17/October/2023