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Practical manual for 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 manual for Income Tax 2019.

General scheme

Specific valuation standards
Transfer of shares or participations acquired before December 31, 1994
Special case: transfers of shares in listed investment funds

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Updated webpage: March 16, 2023