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Form 100. Personal Income Tax Return 2018

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 0431, 0433 and 0434 on page 13 of the return, in reference to the general tax base . Referenced to the years 2014 to 2017, and 2018 respectively.

And boxes 0437 to 0439, and boxes 0440 to 0441 in reference to the taxable savings base.