2. That as a consequence of said alteration there is a variation in the value of the taxpayer's assets.

The mere variation in the value of the taxpayer's assets cannot be classified as a capital gain or loss if it is not accompanied by the corresponding alteration in its composition . Thus, the revaluation or loss of value of certain assets such as, for example, shares, real estate, etc., whose ownership corresponds to the taxpayer, does not give rise to a capital gain or loss for tax purposes until it materializes for the taxpayer.