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
