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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 prior to December 31, 1994 (reducing or abatement percentages)

Practical manual for Income Tax 2019.

Calculation of the applicable reduction

1st Period of permanence of the heritage element
2nd Calculation of the profit susceptible to reduction
3º Reducing or abatement coefficients

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Updated webpage: 17/October/2023