For an alternative tax regime affecting income tax on capital gains, individuals can refer to the tax system for neo-domiciled individuals, as outlined in the Taxes on Personal Income section, provided they have opted for it.
The taxable base for asset sales, including securities such as stocks and bonds, is calculated by deducting the sale price from the purchase price, along with associated acquisition expenses (notary fees, taxes, broker fees, etc.).
The taxation of capital gains from securities is determined by the classification of participation, mainly falling into two categories:
1. Qualified Shareholding:
2. Non-Qualified Shareholding:
For capital gains derived from the sale of qualified shareholdings:
Capital gains from the sale of non-qualified shareholdings are subject to a flat tax rate of 26%.
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The taxable base for real estate capital gains is calculated as the difference between the sale price and the original cost of the property, including all additional purchase expenses (notary fees, taxes, etc.).
Capital gains from real estate sales are subject to progressive tax rates or a flat tax rate of 26% under specific conditions.
Exemptions from capital gains tax are applicable in cases such as: