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Form 100. Personal Income Tax Declaration 2018 Concept of capital gains and losses

Capital gains and losses are the variations in the value of the taxpayer's assets that become evident on the occasion of any alteration in its composition, unless they are classified as income.

  1. Cases in which there is no patrimonial alteration
  2. Cases in which there is no capital gain or loss
  3. Exemptions
  4. Cases that are not computed as capital losses
  5. Lazy integration: property losses arising from transfers with repurchase of the transferred asset element