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Form 100. Personal Income Tax Declaration 2018 Derived from transfers or redemptions of shares or participations in collective investment institutions.

Shall be declared in this section capital gains and losses obtained by the taxpayer as a consequence of the transfer or reimbursement of shares and participations in Collective Investment Institutions (companies and funds and Real Estate Investment Firms) when they are subject to withholding.

The following will not be included in this section:

  • Capital gains and losses not subject to withholding tax arising from the redemption or transfer of units or shares in the funds and companies (listed investment funds or listed index SICAVs) referred to in article 49 of the Regulations of Law 35/2003, of 4 November on Collective Investment Institutions, shall not be declared in this section but in the section on capital gains and losses arising from shares admitted to trading on official markets.

  • Capital gains and losses derived from the transfer of shares of Collective Investment Companies admitted to trading in any of the official Spanish secondary securities markets or in any other of those defined in Directive 2004/39/EEC of the European Parliament and of the Council , of April 21, 2004, will not be declared in this section but in section "Equity gains and losses derived from shares admitted to trading on official markets."


The NIF of the Investment Company whose shares have been transferred, or of the Investment Fund whose shares have been transferred or redeemed, will be entered.

RESULTS (profit and loss) OBTAINED

The result will be obtained from the difference in the global amounts of the transfers made during the year, indicating whether any of said transfers are applied to the creation of annuities for taxpayers over 65 years of age, or affected by the application of the corrective coefficients. and the overall amount of the acquisitions.

In these sections, it must enter the amounts obtained as a capital gain, separately from capital losses.

Usually, the amount of the capital gain or loss will appear in the certificate of withholdings provided by the management entity or by the person or organisation obliged to withhold.


The withholdings made or payments on account made for the capital gains derived from the transmission or redemption of shares or participations of the Investment Companies or Funds will be recorded, amounts that the program will transfer to box 0603 on page 17 of the declaration.


If the transfer or redemption of shares or participations in Investment Companies or Funds that are not admitted to trading causes a loss and, in addition, homogeneous securities have been acquired within the terms and conditions provided for in article 33.5, letters g), of the Tax Law, the capital loss must not be computed until the subsequent definitive transfer of the reacquired homogeneous values occurs. However, the loss must be declared and quantified in the declaration of the year in which it was generated even if it is not included for liquidation purposes. The declaration and quantification of this loss will not be made in this section but in section "Equity Gains and Losses derived from the transfer of other assets."