Capital gains and losses
(Art. 33..3 and 4.b) and additional fifteenth provision of the Personal Income Tax Law)
It is estimated that there is no capital gain or loss from contributions to protected assets established in favor of people with disabilities.
Specifically, the transfer of habitual residence by people with severe dependency or great dependency is declared exempt in accordance with the Law for the Promotion of Personal Autonomy and Care for People in a Situation of Dependency.