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Methodology

BLOCK V: Capital gains and losses

It is made up of two sections:

  1. Capital gains and losses included in the declarations: It contains the most relevant information on capital gains and losses to be included in the general tax base and in the savings tax base.
  2. Details of transactions carried out with shares, subscription rights, funds, real estate, virtual currencies, and other assets, whether or not related to economic activity: It contains more detailed information on capital gains and losses arising from the transfer of assets to be included in the savings tax base, specifically shares, subscription rights, funds, real estate, virtual currencies and other elements related or not to economic activity. This section consists of four tables
    • Operations according to the type of underlying asset and transmission value: Classification of profit and loss transactions according to the type of asset and the amount of the transfer value.
    • Operations according to the type of underlying asset and type of transmission: Classification of profit and loss transactions according to the type of asset and type of transfer (onerous or lucrative).
    • Operations by AC and type of underlying asset: Classification of profit and loss transactions according to the declarant's AC, the type of asset and the amount of the transfer value.
    • Details of asset transfer operations by type of underlying asset and transfer value: most relevant information on the economic items of the model according to the type of asset and the amount of the transfer value of the assets.
    • Details of asset transfer operations by CA: most relevant information on the economic items of the model according to the declarant's AC and the type of asset.