When selling property subject to the unified tax system, taxpayers must compute the taxable gain by determining the adjusted cost basis, which includes the original purchase price, applicable taxes, and capital improvements, less any allowable depreciation. The adjusted basis is subtracted from the final sale price to arrive at the capital gain, which is then taxed at the applicable rate. Certain deductions, such as accumulated depreciation and specific transaction costs, may be subtracted from the gross sale price before calculating the gain. Taxpayers are required to maintain detailed records of all expenditures related to the property, including renovation invoices and tax filings, to substantiate the basis calculation. In addition, special provisions may apply to primary residences, allowing for partial or full exemption under certain conditions. The filing process involves submitting a capital gains schedule with the annual tax return, accompanied by supporting documentation. Proper adherence to these rules ensures accurate reporting of real estate transactions and compliance with tax regulations, minimizing the risk of audits or penalties.