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.

Capital gains that become apparent on the occasion of the transfer of their habitual residence by 65 years of age, as well as by who are in a situation of severe high dependency in accordance with the Law on the promotion of personal autonomy and care for persons in a situation of dependency, are exempt. The exemption also applies to the transfer of the bare ownership of the habitual residence by its owner, who reserves the life usufruct over said residence.