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Form 100. 2019 Personal Income Tax return

7,2,3,7. Income from income that is due to the imposition of capital

Life annuities or other temporary annuities that are due to the imposition of capital, except when they have been acquired by inheritance, legacy or any other inheritance title. The result of applying the percentages indicated in the section "RETURNS DERIVED FROM life INSURANCE CONTRACTS AND INVALIDITY AND CAPITAL OPERATIONS "for immediate or temporary annuities derived from life insurance contracts.

Completion: A window will open for data capture, indicating the amount considered as capital gains once the corresponding percentages have been applied to the annuity.