Skip to main content
Form 100. Personal Income Tax Declaration 2019

7,2,3,4. Income derived from the transmission or amortization of treasury bills

The returns obtained as a result of the transmission or reimbursement of Treasury Bills will be recorded in this section.


The difference between the transmission or reimbursement value of the Letters and their acquisition or subscription value will be computed as full return.

Ancillary acquisition and disposal expenses will be computed for the quantification of performance, as long as they are adequately justified.

Negative returns

If the performance is negative, it will be recorded preceded by the minus sign (-).

However, it must be taken into account that negative returns derived from transfers of financial assets, when the taxpayer had acquired homogeneous assets within the two months before or after said transfers, will be integrated as the financial assets that remain are transferred. in the taxpayer's assets.

Lucrative transfers due to death

It is estimated that there is no return on capital in lucrative transfers, due to the death of the taxpayer, of these financial assets (art. 25.6 Law).