The capital gain, capital gain or capital gain, is a typical term used in financial language to refer to the positive difference between the sale price and the purchase price of a financial instrument.
In common parlance, capital gains refer exclusively to shares; in reality the capital gain can also be obtained through other financial instruments such as foreign currencies or government bonds.
Obviously the capital gain is not the only return obtainable from the use of a financial instrument; with reference to shares, for example, it is possible to obtain, in addition to the capital gain, further returns in terms of dividends.
The tax treatment of the capital gain is different depending on whether the taxpayer considered is a natural person, a sole proprietorship or a partnership or corporation.
