8.2.3.15. Unjustified capital gains

Unjustified capital gains will be considered to be any assets or rights whose ownership, declaration or acquisition does not correspond to the income or assets declared by the taxpayer, as well as the inclusion of non-existent debts in any declaration for this Tax or for the Wealth Tax, or their registration in official books or records.

Unjustified capital gains will be included in the general taxable base of the tax period in which they are discovered, unless the taxpayer sufficiently proves that he or she has been the owner of the corresponding assets or rights since a date prior to the limitation period.

Unjustified capital gains will be attributed based on the ownership of the assets or rights in which they are expressed (art. 11.5 Law).