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Practical manual for Income Tax 2019.
Chapter 11. Capital gains and losses
Determining the amount of capital gains or losses: general rules
Derived from onerous or lucrative transmissions
Transitional regime applicable to capital gains derived from assets acquired before December 31, 1994 (reduction or reduction percentages)

Practical manual for Income Tax 2019.

Calculation of the portion of capital gains generated before January 20, 2006

General rule for linear distribution of total capital gains
Special rule (listed securities)

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Updated webpage: 17/October/2023