Chapter 11. Capital gains and losses

The electronic headquarters of the Tax Agency incorporates a “ Virtual Income Assistant ” where you can consult how to calculate capital gains or losses in the most common cases, including cases of property transfer, such as sale of the habitual residence, but also the collection of public aid or losses in other investments or due to theft.

1. Subject
2. Capital gains and losses that are not included in the personal income tax base
3. Determination of the amount of capital gains or losses: general rules
4. Determination of 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. Chart: Adjudication excesses in the extinction of the condominium. TEAC Resolution of June 7, 2018
13. Paintings: usufruct over real estate