8.2.6.3. Section F3 Capital gains and losses derived from the transfer of items (to be included in the general tax base)

Allocation of 2019 capital gains to deferred reinvestment (derived from elements associated with economic activities)

Capital gains derived from items accrued in years prior to 2002 that, due to reinvestment of the amount obtained in the acquisition of affected elements, they have been taken to the benefit of deferred allocation and must be declared in the current financial year, and will be included in this section, regardless of the period of generation originating from the capital gain obtained at the time.

For these purposes, in accordance with the regulations in force at 31 December 2001 (article 21 of Act 43/1995, of 27 December, on Corporation Tax and article 34 of the Corporation Tax Regulation, approved by Royal Decree 537/1997, of 14 April), the amount of unintegrated profits in the taxable base for the year in which they accrued will be included in the General part of the taxable base for the tax period in which the capital elements in which the reinvestment materializes, provided that they are depreciable assets.

In this case, the gain corresponding proportionally to the amount of the amortisation of the capital assets in relation to their acquisition value or production cost will be included in the general part of the taxable income for each tax period.