Chapter 11. Capital gains and losses

The Tax Agency's electronic headquarters includes a "Virtual Income Assistant", where you can consult how to calculate the capital gain or loss in the event of the transfer of real estate, what part of the gain is exempt in the event of the transfer of the habitual residence, when capital gain or loss is generated in cases of termination of condominium, among other cases.

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