Capital gains and losses

Regulations: Art. 33..3 and 4.b) and Additional Provision fifteenth of the Law of IRPF

It is estimated that there is no capital gain or loss from contributions to protected assets established in favor of people with disabilities.

Specifically, the transfer of the habitual residence by persons with severe or great dependency is declared exempt in accordance with the Law on the promotion of personal autonomy and care for persons in situations of dependency.