This article aims to analyze, normative and jurisprudential, the taxation of capital gains in the IRS. Methodologically, the work has a qualitative profile, as it is based on the investigation of Portuguese legislation, doctrine and jurisprudence, as well as on the compartmental study of the taxation regime for real estate gains in Israel. Israel was chosen as a comparative term to Portugal, due to the notorious growth in terms of real estate investment in the big cities, Porto and Lisbon. The objective is to analyze the whole process of capital gains, namely the taxation process when the property is sold, the tax to which the taxable person is subject at the time of sale and the possibility of the taxable person being exempt, through reinvestment.

The objetive of the research was: to descrice the skills and abilities that the labor market demands of graduates in Business Administration, Andahuaylas province, 2019. The research is of a mixed approach, basic type with a concurrent triangulation desing that allows taking advantage of the advantages and weaknesses of each approach. The population for the research were private companies, non-gavernmental organizations, private and public institutions, with positions for graduates of Business Administration in the province of Andahuaylas. A non-probabilistic sample of intentional research was considered to 30 entities that do demand the services of an Administrator. The techniques and tools were: the surveyand questionnaire (quantitative approach), interview and interview guide (qualitative approach). The reliability of the survey resulted in a Cronbach´s alpha of 0.806. Conclusion: the labor market demands soft skills, the most frequent are empathy and cordial treatment; in hard skills, mastery of knowledge in areas such as logistics and finance. Regarding skills, the following is required: Adaptability. These are extremely important to ensure a place in the job market.