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Form 100. Personal Income Tax Declaration 2019 Section F3 Capital gains and losses derived from the transfer of elements (to be integrated into the general tax base)

Capital gains derived from assigned elements accrued in years prior to 2002 that, by reinvestment of the amount obtained in the acquisition of assigned elements, have benefited from the deferred imputation and must be declared in the current year, will be included in this section, regardless of the original generation period of the capital gain obtained at the time.

For these purposes, in accordance with the regulations in force as of December 31, 2001 (article 21 of Law 43/1995, of December 27, on Corporate Tax and article 34 of the Corporate Tax Regulation, approved by Royal Decree 537/1997, of April 14), the amount of the profits not integrated into the tax base of the year in which they were accrued, will be incorporated into the general part of the tax base of the tax period in which the assets are amortized in the that the reinvestment materializes, provided that it involves amortizable assets.

In this case, the gain that proportionally corresponds to the amount of amortization of the assets in relation to their acquisition value or production cost will be included in the general part of the tax base for each tax period.