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Form 100. 2018 Personal Income Tax return Section G3: Allocation to 2018 capital gains received at deferral due to reinvestment (to be included in the general tax base)

This section will state the part of the capital gains derived from the transfer of elements affected by economic activities that, having taken part in the moment it comes to the reinvestment regime established in article 21 of the Corporation Tax Act 43/1995 of 27 December, in the drafting of the current document until January 1, 2002, proceed to allocate to 2018.


Attention :In the event of transfer of capital elements that are common to both spouses, only the portion of the capital gain corresponding to the spouse who carries out the economic activity may benefit from the deferral regime for reinvestment.


The amount of the capital gain received under the deferral regime for reinvestment attributable to 2018 will be entered according to the chosen integration method.

Methods OF INTEGRATION (Article 21,3 of Act 43/95 (repealed); Art. 34 RD 537/97)

Deferred capital gains will be included in the taxable income in accordance with any of the following deferral methods, at the choice of the taxpayer:

  1. In the tax periods that end in the seven years following the end of the tax period in which the reinvestment period expires.

    In this case, the income corresponding proportionally to the duration of the period will be included in relation to the aforementioned seven years.

  2. In tax periods in which the capital elements in which the reinvestment materializes are amortized, if it is depreciable assets.

    In this case, the income corresponding proportionally to the value of the tax depreciation that is deductible from the equity elements in relation to their acquisition price or production cost will be included in each period.

The choice of one method or another must be made in the first tax period in which the income is added, and it will be stated in the tax return corresponding to that period.

Once the selection has been made, it cannot be modified. If the choice is not made, the first method will be applied.

In the box corresponding to the "Integration method" you must enter the code corresponding to the following:

  1. Allocation, by equal parties, within 7 years of the end of the tax period in which the legally established period expires to make the reinvestment.

    This integration method must be adopted necessarily if the reinvestment has materialized in equity elements that cannot be amortized.

  2. Allocation in tax periods during which capital elements in which reinvestment materializes are classified.

  3. Both methods, in the event that the reinvestment would have materialized both in depreciable elements and non-depreciable elements, or in elements that are only partly depreciable.