2.1 General rule: linear distribution of total capital gain

According to this general rule, the capital gain generated before January 20, 2006 will be determined by the part of the gain that proportionally corresponds to the number of days elapsed between the date of acquisition of the asset and January 19, 2006, both inclusive, with respect to the total number of days that said asset would have remained in the taxpayer's assets.

In summary:

Profit generated before 20/01/2006 = (Total profit x No. of days from acquisition to 19/01/2006) ÷ No. of days from acquisition to transfer

For its part, the capital gain generated from January 20, 2006 will be determined by the result of multiplying the total gain by the number of days elapsed from January 20, 2006 until the date of the transfer and dividing the resulting product by the number of days that the capital element has remained in the taxpayer's assets.

In summary:

Profit generated from 20-01-2006 = (Total profit x No. of days from 20-01-2006 until transfer) ÷ No. of days from acquisition to transfer

This amount can also be determined directly by the difference between the total profit and the profit generated before January 20, 2006.