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Form 100. Personal Income Tax Return 2018
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8.2.6.3. Section G3: imputation to 2018 of capital gains subject to deferral for reinvestment (to be integrated into the general tax base)

In this section, the part of the capital gains derived from the transfer of assets related to economic activities that, having been subject to the reinvestment regime established in article 21 of Law 43/1995, of December 27, on Corporate Tax, in the version in force until January 1, 2002, must be imputed to the 2018 financial year, will be declared.

COMPLETION

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

AMOUNT OF CAPITAL GAIN ATTRIBUTABLE TO 2018

The amount of the capital gain subject to the reinvestment deferral regime attributable to the year 2018 will be recorded based on the integration method chosen.

INTEGRATION METHODS (art. 21.3 Law 43/95 (repealed); art. 34 RD 537/97)

Deferred capital gains will be included in the tax base according to one of the following deferral methods, at the taxpayer's choice:

  1. In tax periods ending within seven years following the close of the tax period in which the reinvestment period expires.

    In this case, the income that proportionally corresponds to the duration of the period in relation to the aforementioned seven years will be integrated into each period.

  2. In the tax periods in which the assets in which the reinvestment takes place are amortized, if they are amortizable assets.

    In this case, the income that proportionally corresponds to the value of the tax-deductible amortization of the assets in relation to their acquisition price or production cost will be integrated in each period.

The choice for one method or another must have been made in the first tax period in which the incorporation of income is appropriate, and will be stated in the declaration corresponding to said period.

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

In the box corresponding to "Integration method" you must enter the key that corresponds in each case from the following:

  1. Imputation, in equal parts, in the 7 years following the end of the tax period in which the legally established deadline for making the reinvestment expires.

    This integration method must necessarily be adopted in the event that the reinvestment has materialized in assets that are not amortizable.

  2. Imputation in the tax periods during which the assets in which the reinvestment takes place are amortized.

  3. Both methods, assuming that the reinvestment has been made in both amortizable and non-amortizable elements, or in elements that are only partially amortizable.