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Form 100. Personal Income Tax Declaration 2021

Capital gains and losses subscription rights

The capital gains and losses derived from the transfer of subscription rights will be declared in this section.

Through a data capture window, you will record:

  • The NIF of the Investment Company whose shares have been transferred, or of the Investment Fund whose shares have been transferred or redeemed.

  • For each entity, the global amount of the transfers and acquisitions except, for example, when DT 9 is only applicable to some of the profits obtained or, when this is applicable, the rights 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 "subscription rights registration" 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 withholdings made or payments on account made for the capital gains derived from the transmission or reimbursement of shares or participations of the Investment Companies or Funds will be recorded, amounts that the program will transfer to box 0603.