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Practical manual for Income Tax 2022.

Negative delimitation

Regulations: Art. 33.3 Law PIT

In certain cases, despite a change in the composition and value of the taxpayer's assets, the Law of the PIT esteem that there is no capital gain or loss. These assumptions are as follows:

  1. a) Reductions in share capital
  2. b) Lucrative transfers due to the death of the taxpayer
  3. c) Lucrative "inter vivos" transfers (donations) of companies or shares
  4. d) Extinction of the matrimonial property regime of separation of assets
  5. e) Contributions to protected assets of people with disabilities