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Form 100. Personal Income Tax Declaration 2023

Capital gains and losses derived from the transfer of real estate and real rights over real estate

In this section, capital gains or losses derived from the transfer of real estate or the transfer or extinction of real rights that rest on them will be declared.

For the purposes of completion, it will indicate:

  1. Type of heritage element
  2. Transmission type
  3. Transmission and acquisition dates
  4. Unaffected elements: Transmission and acquisition value
  5. Affected elements: Transmission and acquisition value
  6. Forward operations
  7. Rollover Exemption
  8. Application of the reducing coefficients of the 9th DT
  9. Additional information