Treatment of capital gains or losses derived from elements affected by the exercise of economic activities

In order to equalize the tax treatment applicable to capital gains or losses derived from all assets or rights owned by the taxpayer, the Personal Income Tax Law establishes in its article 28.2 as a general principle that capital gains or losses derived from elements related to economic activities are not included in the net income of the same, but are taxed as such together with the rest of the capital gains or losses.