2. Calculation of the part of the capital gain generated before January 20, 2006
Once the previous general requirements have been met, the reduction percentages will only be applicable to the part of the capital gain generated between the date of purchase of the item and January 19, 2006, both inclusive, without being applicable to the part of the capital gain. generated from January 20, 2006 until the date of transmission.
The determination of the part of the capital gain generated previously and as of January 20, 2006 is carried out in accordance with the following rules: