It is a benefit that results from a disposition of a capital asset, such as securities, bonds or real estate, when the amount obtained in the transaction exceeds the purchase price.
| No. | Description | Date | Category | Archive |
| one | Decree 113-2011: Law of Efficiency in Income and Public Expenditure | July 08, 2011 | Tax | Download Decree 113-2011 |
| 2 | DEI-SG-027-2011 Agreement: Withholding and Whole Procedure for Capital Gains Tax | March 17, 2011 | Tax | Download DEI-SG-027-2011 Agreement |
| 3 | Decree 278-2013: Law for the Regulation of Public Finances, Control of Exemptions and Anti-Evasion Measures | December 30, 2013 | Tax | Download Decree 278-2013 |
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