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Form 100. Personal Income Tax Return 2023

Derivatives of transfers or reimbursements of shares or interests in collective investment institutions.

This section will declare 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 interests in Collective Investment Institutions (Security and Real Estate Investment Companies and Funds) as well as those derived from publicly traded real estate investment companies (SOCIMI).

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.

  • The total amount of transfers and acquisitions except, for example: when only some of the profits obtained are subject to DT 9; when this is applicable and the shares are acquired or transferred on different dates, as well as when the exemption for reinvestment in life annuities for persons over 65 years of age is applied for. In these cases you must add as many "highs" as necessary to reflect these situations.

  • If the capital gain is exempt by reinvesting the amount obtained from the transfer in life annuities, within the terms and conditions established in the regulation, you will enter the requested data in the capture window.

    When you have reinvested in life annuities the total or partial amount obtained from one or all of the transfers made in the year, clicking on the icon "More info" will open a window in which the information regarding the exemption for reinvestment in life annuities corresponding to the gains to which it has been applied will be displayed.

  • If the transfer or reimbursement of shares or interests in Companies or Investment Funds gives rise to a loss and, in addition, homogeneous securities have been acquired within the terms and conditions provided, the capital loss should 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 checking the box provided for this purpose.

  • If the reduction coefficients of transitional provision 9 applicable to the profit obtained, you must provide the information requested by displaying that section.

    The value of shares and interests for the purposes of the 2005 Wealth Tax is determined by their net asset value as of December 31, 2005.

  • The withholdings made or payments on account made for capital gains derived from the transfer or reimbursement of shares or interests in Investment Companies or Funds will be recorded, amounts that the program will transfer to box 0603.