Skip to main content

Spanish Government Logo Organization Logo

Menu options will be loaded here when available

Home
Help
Manuals, videos and brochures
Practical manuals
Practical manual for Income Tax 2019.
Chapter 11. Capital gains and losses
Capital gains and losses that are not included in the personal income tax base
Exempt capital gains

Practical manual for Income Tax 2019.

Exempt gains from reinvestment

Regulations: Art. 38 Law of Income Tax

See its specific section in this Chapter.

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: March 16, 2023