Breakdown of Las ganancias patrimoniales y las pérdidas patrimoniales cambian el cálculo.
y
and
cambiar
to change
el cálculo
the calculation
la ganancia patrimonial
the capital gain
Questions & Answers about Las ganancias patrimoniales y las pérdidas patrimoniales cambian el cálculo.
Why is las used twice: las ganancias... y las pérdidas...?
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.
What does patrimoniales mean here?
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.
Why does patrimoniales come after the noun?