Skip to main content

Logo of the Government of SpainOrganization Logo

The menu options will load here when they become available.

Home
Help
Manuals, videos and brochures
Practical manuals
Practical Guide to 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 Guide to Income Tax 2019.

3º Reducing or abatement coefficients

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you wish to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: 17/October/2023