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Form 100. Personal Income Tax Declaration 2018

Cases that are not computed as capital losses

The following will not be computed as capital losses:

  1. Those that are not justified.

  2. Those due to consumption.

  3. Those due to lucrative transmissions through "inter-vivos" acts or liberalities.

  4. Those due to gambling losses made in the tax period in excess of gambling winnings made in the same period.