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Form 100. Personal Income Tax Declaration 2018 Section G3: imputation to 2018 of capital gains eligible for 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 elements used in economic activities that, due to having applied at the time to the reinvestment regime established in article 21 of Law 43/1995, of December 27, will be declared. of the Corporate Tax, in the wording of the same in force until January 1, 2002, it is appropriate to allocate to the 2018 financial year.


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


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

INTEGRATION METHODS (art. 21.3 Law 43/95 (repealed); art. 34 RD 537/97)

Deferred capital gains will be integrated into 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 its duration 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 depreciable 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 into each period.

The choice for one or the other method must have been made in the first tax period in which the income is incorporated, and will be expressed in the declaration corresponding to said period.

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

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

  1. Imputation, in equal parts, in the 7 years following the end of the tax period in which the legally established period to carry out the reinvestment expires.

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

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

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