Skip to main content
Form 100. Personal Income Tax Declaration 2019 Capital gains and losses derived from shares admitted to trading in official markets

In this section, the capital gains and losses obtained as a result of the transfer of shares admitted to trading in one of the official secondary Spanish securities markets or in any other of those defined in Directive 2004/39/EEC of the European Parliament will be declared and of the Council, April 21, 2004.

The following capital gains and losses are excepted, which must be declared, if applicable, in section "Gains and Losses derived from transfers of other assets"

  • Those derived from the transfer of shares of entities whose assets are made up of at least 50% by real estate located in Spanish territory, referred to in article 314 Royal Legislative Decree 4/2015 approving the Consolidated text of the Securities Market Law.

  • Shares not admitted to trading on regulated securities markets defined in Directive 2004/39/EC
  • Those derived from the transfer of shares admitted to trading in any of the official secondary markets mentioned above, when the transfer has not been carried out in said markets or is considered a transaction in installments or with a deferred price.

  • Other assets not affected by economic activities.

If you wish to use the Securities Portfolio program to calculate capital gains and losses, you must check the corresponding box. Otherwise, you must enter, through the data capture window, the following information for each transmission made:

Denomination of securities

The name or company name of the company issuing the transferred shares will be entered.

Results (profits and losses) 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.

Repurchase operations of homogeneous securities

If the transfer or redemption of shares or participations in Investment Companies or Funds 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.