Capital gain is defined as the value obtained by the differential existing between the purchase price of an asset and the price of sale of the same, ie, the gain is still that additional amount that the asset obtained through time and that at the time of selling the price is higher than at the time it was bought.
It is important that the individual is clear that the difference between the amount for which the capital asset is sold and its base, which in most cases is what is paid to obtain it, then it is a profit or a loss of when for example a person sells above the initial price that is a capital gain, whereas if he sells the asset for an amount less than its base.
The capital gain is the money earned by a series of actions such as: shares, storage, bonds, real estate or goodwill, for example, the value of a company is due to its reputation. If an individual buys some assets and then sells them for more money for which he bought it, there he has a capital gain. The same happens if it is sold for less than the price it is worth, it is then where there is a loss of capital. Another clear example of these would be the capital gains taxes that are paid in the United States, these being paid a different rate than other income, including salary and it will depend on the time that the individual has owned the asset and if significant losses were recorded during the year.
