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Form 100. 2019 Personal Income Tax return Derived from transfers or redemptions of shares or holdings of collective investment institutions.

Capital gains and losses will be declared in this section whether or not they are subject to withholding obtained by the taxpayer as a result of the transfer or the reimbursement of shares or holdings in Collective Investment Institutions (Companies and Mutual Funds and Real Estate), as well as those derived from listed companies of investment in the real estate market (SOCIMIs).

 Tax ID of the Company or Investment Fund

The Investment Company's Tax Code will be entered, the shares of which have been transferred, or the Investment Fund whose shares have been transferred or redeemed.

Profit (loss) and loss (loss) obtained

The result will be obtained from the difference in the overall amounts of the transfers made in the financial year, indicating whether any of these transfers are applied to the constitution of life annuities for taxpayers over 65 years of age, or affected by the application of the correction coefficients, and the overall amount of the acquisitions.


Withholdings made or payments on account made for capital gains derived from the transfer or reimbursement of shares or holdings in the Companies or Investment Funds, amounts that the program will transfer to box 0603 of page 22 of the tax return.

Homogeneous securities repurchase transactions

If the transfer or reimbursement of shares or holdings in Companies or Investment Funds that are not admitted to trading causes a loss and , in addition, homogeneous values have been acquired in the terms and conditions provided for in Article 33,5 (g) of the Tax Act, the capital loss must not be counted until the final transfer of the homogeneous securities acquired is made. However, the loss must be declared and quantified in the tax return for the year in which it was generated even if it is not included for settlement purposes.