Field help:
Capital gain before application of the partial income procedure
The capital gain before application of the partial income procedure is calculated as follows:
Formula:
Capital gain = sale price - sale costs - acquisition costs - additional acquisition costs - subsequent acquisition costs
Example:
- Sale price: 50.000 Euro
- Sale costs: 1.000 Euro
- Acquisition costs: 30.000 Euro
- Additional acquisition costs: 500 Euro
- Subsequent acquisition costs: 1.500 Euro
Calculation:
50.000 Euro - 1.000 Euro - 30.000 Euro - 500 Euro - 1.500 Euro = 17.000 Euro
Capital gain: 17.000 Euro
