Derived from transfers or redemptions of shares or participations in collective investment institutions.
In this section, capital gains and losses, whether or not subject to withholding or payment on account, obtained by the taxpayer as a result of the transfer or reimbursement of shares or participations in Collective Investment Institutions (Companies and Real Estate Investment Funds) will be declared. ) as well as those derived from listed public limited investment companies in the real estate market (SOCIMI).
Through a data capture window, you will record:
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The NIF of the Investment Company whose shares have been transferred, or of the Investment Fund whose shares have been transferred or redeemed.
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The global amount of transfers and acquisitions except, for example: when only DT 9 applies to some of the profits obtained; when this is applicable, the shares are acquired or transferred on different dates, as well as when the exemption for reinvestment in life annuities is taken advantage of by those over 65 years of age. In these cases you must give as many "registrations" as necessary to reflect these situations.
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If the capital gain is exempt for reinvesting the amount obtained in the transfer in life annuities , in the terms and conditions established in the standard, will record, in the capture window, the data requested.
When you have reinvested in annuities the total or partial amount obtained in any or all of the transfers made during the year, clicking on the icon "More info" opens a window in which you will see the information regarding the exemption for reinvestment in annuities corresponding to the profits to which it has been applied.
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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 foreseen, the capital loss must not be computed until the subsequent definitive transfer of the reacquired homogeneous securities 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.
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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 and participations for the purposes of the 2005 wealth tax is determined by their net asset value as of December 31, 2005.
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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.