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Form 100. Personal Income Tax Return Declaration 2017

8.2.6.2.5. Capital gains and losses arising from the transfer of assets from previous years (to be included in the taxable savings base)

ALLOCATION TO 2017 OF CAPITAL GAINS AND LOSSES FROM PREVIOUS YEARS

The following capital gains and losses incurred in previous years will be included in this section:

  • Capital gains or losses pending attribution for installment transactions

    In the case of installment or deferred price transactions, the taxpayer may choose to proportionally allocate the income obtained from such transactions, as the corresponding payments become due.

    In the corresponding section of this section, the capital gains or losses pending attribution for installment transactions from previous years, the collection of which occurred, in whole or in part, in 2017, will be recorded.

  • Deferred integration of certain repurchase losses

    If a transfer gives rise to capital losses and the transferred assets (or homogeneous securities) have been reacquired within the time periods and under the conditions set out in article 33.5, letters e), f) and g) of the Tax Law, the capital loss cannot be computed until the subsequent definitive transfer of the reacquired assets (or homogeneous securities) takes place.

    When this regime is applicable, this section will include the capital losses that must be integrated in 2017 due to the definitive transfer of the reacquired assets (or homogeneous securities) having occurred in this year.

    This integration of losses from previous years is independent of the taxation corresponding to the gain or loss arising as a result of the transfer of the reacquired assets (or homogeneous securities).

COMPLETION

AMOUNT OF CAPITAL GAIN OR LOSS ATTRIBUTABLE TO 2017

  • Capital gains or losses pending attribution for installment transactions

    The portion of the amount of capital gain or loss attributable to the year 2017 will be recorded based on the collections that have been made or are due in said year.

  • Deferred integration of certain repurchase losses

    The capital losses that must be included in 2017 will be recorded as a result of the definitive transfer of the reacquired assets or homogeneous securities in this year.