Chapter 11. Capital gains and losses
- Subject
- Capital gains and losses that are not included in the taxable income base for Personal Income Tax
- Determination of the amount of capital gains or losses: general rules
- Determination of the amount of capital gains or losses: Specific valuation standards
- Virtual currencies
- Tax return on capital gains and losses
- Profits excluded from tax in the event of reinvestment
- Temporary allocation of capital gains and losses
- Individualization of capital gains and losses
- Special scheme: Capital gains due to change of residence
- Case study
- Table: Excess award in the extinction of the condominium. TEAC Resolution of 7 June 2018
- Tables: Usufruct on real estate