13. Incorporations of goods or rights that do not derive from a transfer
Regulations: Art. 37. 1. l) Law Personal Income Tax
In the incorporation of goods or rights that do not derive from a transfer, the market value of those will be computed as capital gain. The most detailed comment on this assumption of gains and losses not derived from the transfer of assets is contained in the heading "Determination of the amount of assets gains or losses: general rules", of this same Chapter.