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Form 100. 2019 Personal Income Tax return

7,2,3,4. Yields derived from the transfer or amortisation of treasury bills

This section shall include the yields obtained as a result of the transfer or reimbursement of Treasury Bills.


The difference between the value of the transfer or redemption of the Bills and their acquisition or subscription value will be counted as a full yield.

The additional acquisition and disposal expenses will be calculated for the quantification of the yield, as long as they are adequately justified.

Negative returns

If the return is negative, it will be entered after the minus sign (-)

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

Lucrative transfers due to death

It is estimated that there is no return on movable capital in the profitable transfers due to the death of the taxpayer, of these financial assets (article 25,6 of the Act).