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Practical manual for Income Tax 2020.

Chapter 11. Capital gains and losses

  1. Subject
  2. Capital gains and losses that are not included in the personal income tax base
  3. Determining the amount of capital gains or losses: general rules
  4. Determining the amount of capital gains or losses: specific valuation standards
  5. Declaration and taxation of capital gains and losses
  6. Earnings excluded from tax in reinvestment cases
  7. Temporary imputation of capital gains and losses
  8. Individualization of capital gains and losses
  9. Special scheme: Capital gains due to change of residence
  10. Practical case
  11. Table: Adjudication excesses in the extinction of the condominium. TEAC Resolution of June 7, 2018
  12. Paintings: usufruct over real estate