Capital gains and losses (block V)

It contains two sections:

• Capital gains and losses included in the declarations: This section presents the number, amount and average of the items in the declaration corresponding, on the one hand, to the capital gains and losses to be included in the general tax base and, on the other, to the capital gains and losses to be included in the savings tax base.
• Details of transactions carried out with shares, subscription rights, funds, real estate, virtual currencies, and other assets, whether or not related to economic activity:

  In the tables of Operations by type of underlying asset and by AC, the operating variables are as follows:

  • Number of operations: It is the total number of each of the declared transactions in which the existence of a change in assets is recognized, which gives rise to income, positive or negative, to be included in the tax base under the concept of capital gains or losses.
  • Amount: amount corresponding to the result of each operation.
  • Zero-profit operations: is the number of operations whose result is equal to zero.
  • Number (Capital gains/Capital losses): is the number of operations whose result has a positive sign and the number of operations whose result has a negative sign, respectively.
  • Average amount: quotient between the amount and the number in the case of capital gains and losses. In the case of net capital gain, it is the quotient between the overall result and the number of operations.

  In the tables of Detail of asset transfer operations by type of asset and by AC, the exploitation variables are the following:

  • Number: is the number of operations with content in the item or group of items.
  • Amount: It is the amount recorded in the declaration item or sum of items.
  • Average: It is the arithmetic mean of the total amount of the item divided by the number of transactions in that item.