Declaration and taxation of capital gains and losses

Regulations: Articles 44 to 46 of Law IRPF

For the purposes of calculating the tax, the taxpayer's income, which includes capital gains and losses, must be classified as general income or savings income and, consequently, will go to the general or savings tax base.

1. Capital gains and losses that make up the general tax base
2. Capital gains and losses that make up the tax base of savings
3. Special reference to public subsidies and aid that are classified as capital gains