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Form 100. Personal Income Tax Return Declaration 2017

11.5. Negative balances of capital gains and losses

This section shows the outstanding balances to be applied at the beginning of the period, the amounts to be applied in this statement, and the outstanding balances to be applied for future years. Boxes 0411, 0413 and 0414 on page 13 of the return, in reference to the general tax base . Referenced to the financial years 2013 to 2016, and 2017 respectively.

And boxes 0416 to 0423, and boxes 0424 to 0431 in reference to the savings tax base.