8.2.3.8. Compensation for losses or claims

Of compensation or capital insured for losses or claims on equity elements, the difference between the amount received and the proportional part of the acquisition value corresponding to the damage will be counted as capital gains or losses.

When the compensation is not in cash, the difference between the market value of the goods, rights or services received and the proportional part of the acquisition value corresponding to the damage will be calculated.

Only capital gains will be counted when an increase in the value of the taxpayer's assets is derived.