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Form 100. Personal Income Tax Declaration 2021

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 2014/65/EU of the European Parliament will be declared. of the Council, May 15, 2014.

The following capital gains and losses are excepted, which must be declared, if applicable, in the 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 Law of the marketc of values.

  • Shares not admitted to trading on regulated securities markets defined in Directive 2014/65/EU 

  • 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:

  • The name or company name of the company issuing the shares transferred.

  • For each entity, the global amount of transfers and acquisitions except, for example, when only some of the profits obtained are subject to DT 9 or, when this is applicable, the shares are acquired or transferred on different dates, as well as when take advantage of the exemption for reinvestment in annuities for people over 65 years of age; In these cases you must give as many "registrations" as necessary to reflect these situations.

  • If the capital gain is exempt for reinvesting the amount obtained in the transfer in annuities, in the terms and conditions established in the rule, will record, in the capture window, the data that are requested.

  • If the transfer causes a loss and, in addition, homogeneous values have been acquired in the terms and conditions foreseen, 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 for the year in which it was generated, even if it is not included for liquidation purposes, by marking the box enabled for this purpose.

  • If the reducing coefficients of the transitional provision 9 apply to the gain obtained must provide the information requested when displaying that section.

    The value of the shares for the purposes of the 2005 Wealth Tax (exclusively for securities traded on organized markets acquired before 12-31-1994) will be the average trading value corresponding to the fourth quarter of 2005 included in the Order of the Ministry of Economy and Finance EHA/492/2006, of February 17 (BOE of the 27th).

    The value that must be reflected will be the result of multiplying the number of shares by their unit value.