Habitually in the purchase and sale of shares is regulated by the second paragraph of article 18 of the law of tax income and the interpretation that has made the SII in the Circular N ° 158 of 1976. Is the internal revenue service who qualifies in definitive if it exists or not habitually in this type of operation, this is based on what is stated in the aforementioned circular, is generally considered and analyzes a number of background previous or concurrent to the alienation or transfer to qualify if a specific operation was usual or occasional
