Chapter 11. Capital gains and losses
- Subject
- Capital gains and losses that are not included in the personal income tax base
- Determining the amount of capital gains or losses: general rules
- Determining the amount of capital gains or losses: specific valuation standards
- Virtual currencies
- Declaration and taxation of capital gains and losses
- Earnings excluded from tax in reinvestment cases
- Temporary imputation of capital gains and losses
- Individualization of capital gains and losses
- Special scheme: Capital gains due to change of residence
- Practical case
- Table: Adjudication excesses in the extinction of the condominium. TEAC Resolution of June 7, 2018
- Paintings: usufruct over real estate