Treatment of capital gains in Central America

Concept and background:
Capital gains are those that are generated by activities outside the taxpayers’ line of business. That is to say, they do not come from their line of business or usual activity. Capital gains occur when as a result of a monetary operation, there is a difference between the amount paid for an asset or right and the amount at which that asset or right is sold; or when the taxpayer receives for any reason any good or right that increases its equity without coming from its productive activity…