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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)
Calculation of the applicable reduction

Practical manual for Income Tax 2019.

2nd Calculation of the profit susceptible to reduction

Table-summary of the calculation of the profit susceptible to reduction and prices above the limit of 400,000 euros

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Updated webpage: 17/October/2023