The Income Tax Law, in its Article 14, provides us with a definition of what we must understand by Capital Gain, and it is that obtained by a natural or legal person that is not habitually engaged in the sale, exchange or other form of negotiations on movable or immovable property. That is to say, they are eventual profits, generated by operations other than the main purpose of the operation, or due to contingent circumstances beyond the control of the company.
The habituality constitutes the differentiating element to know if it is capital gain or income obtained; In this regard, Article 15 of the Regulations of the Income Tax Law, provides the elements that must be present for an activity to be considered habitual, indicating that it consists of acts carried out by the taxpayers that constitute the corporate purpose or line of business. of activity and whose intention is to engage in legal negotiations, in the case of Article 14 of the Income Tax Law, it would be to engage in the sale, exchange or other form of negotiations on movable or immovable property, whether or not it has quality of merchants, the subject who performs the acts.
