Las ganancias patrimoniales y las pérdidas patrimoniales cambian el cálculo.

Because Spanish often repeats the article when it names two separate groups or categories.

Here, las ganancias patrimoniales and las pérdidas patrimoniales are treated as two distinct items, so repeating las sounds clear and natural, especially in formal or tax language.

You may also see shorter structures in Spanish, but this full version is very standard:

• las ganancias patrimoniales y las pérdidas patrimoniales

It makes it very clear that both parts are parallel.

In this context, patrimoniales means relating to assets, property, or wealth.

In Spanish tax language in Spain:

• ganancias patrimoniales = capital gains
• pérdidas patrimoniales = capital losses

So although patrimonial looks like patrimonial in English, the idea here is often closer to capital in financial English.

Because in Spanish, most adjectives that classify the noun by type usually come after it.

So:

• ganancias patrimoniales = gains of the patrimonial/capital type
• pérdidas patrimoniales = losses of the patrimonial/capital type

This is the normal word order. Saying patrimoniales ganancias would sound unnatural here.

It has to agree with the nouns it describes.

Both ganancias and pérdidas are:

• feminine
• plural

So the adjective must also be:

• feminine plural → patrimoniales

Agreement works like this:

• ganancia patrimonial = singular
• ganancias patrimoniales = plural
• pérdida patrimonial = singular
• pérdidas patrimoniales = plural

Because the subject is plural.

The subject is:

• las ganancias patrimoniales y las pérdidas patrimoniales

That is a compound subject joined by y, so the verb goes in the third person plural:

• cambian

Compare:

• La ganancia patrimonial cambia el cálculo.
• Las ganancias patrimoniales cambian el cálculo.
• Las ganancias patrimoniales y las pérdidas patrimoniales cambian el cálculo.

Grammatically, yes: cambian means they change.

But in this type of sentence, English often uses a slightly more natural verb such as:

• affect
• alter
• modify

So depending on context, cambian el cálculo can mean:

• change the calculation
• affect the calculation
• alter how the calculation is done

Spanish often uses cambiar in places where English might prefer a more specific verb.

Because cálculo is a masculine noun, so it takes el.

• el cálculo = the calculation

In this sentence, el cálculo is the direct object of cambian.

In a tax or financial context, el cálculo usually means the calculation of tax, value, liability, or result.

Yes. In Spain, ganancias patrimoniales and pérdidas patrimoniales are very common technical terms in tax and legal contexts.

That means this sentence sounds fairly formal and administrative, not especially conversational.

A native speaker would immediately recognize these as standard finance/tax categories.

Sometimes yes, but repeating it is clearer.

For example, you might see:

• las ganancias y pérdidas patrimoniales

But this can be a little less explicit, because the adjective appears only once at the end.

The full version:

• las ganancias patrimoniales y las pérdidas patrimoniales

is clearer and especially natural in legal, official, or explanatory writing.

Sometimes Spanish allows that, but here repeating it is more natural in formal style.

A shorter version like:

• las ganancias patrimoniales y pérdidas patrimoniales

is possible in some contexts, but the full form with both articles sounds more balanced and careful:

• las ganancias patrimoniales y las pérdidas patrimoniales

In technical writing, Spanish often prefers this fuller structure.

Yes. The sentence is talking about these categories in a general sense, not about one specific gain or one specific loss.

That is why everything is plural:

• las ganancias patrimoniales
• las pérdidas patrimoniales
• cambian

It means something like capital gains and capital losses affect the calculation in general.