La declaración individual incluye la ganancia patrimonial.

to include

Breakdown of La declaración individual incluye la ganancia patrimonial.

• la declaración individual: the individual tax return
• la ganancia patrimonial: the capital gain

Questions & Answers about La declaración individual incluye la ganancia patrimonial.

What does declaración individual mean here? Is it the same as individual statement?

In this context, declaración individual usually means an individual tax return or individual filing, not just a general statement.

In everyday Spanish, declaración can mean statement, declaration, or tax return, depending on context. In Spain, in financial or tax language, declaración very often refers to a tax declaration/return.

So here, declaración individual is most naturally understood as:

• an individual tax return
• as opposed to a joint one, for example declaración conjunta

Why does the sentence use la twice: La declaración and la ganancia?

Because both nouns are feminine singular:

• la declaración
• la ganancia

Spanish usually uses a definite article much more often than English does. So even if English might sometimes say something like Individual filing includes capital gain, Spanish normally keeps the articles:

• La declaración individual incluye la ganancia patrimonial.

This is completely natural Spanish.

Why is it incluye and not incluyen?