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Form 100. Personal Income Tax Declaration 2019 Individualization

Capital gains and losses will be considered obtained by taxpayers who, as provided for in article 7 of Law 19/1991, of June 6, on Wealth Tax, are owners of the assets, rights and other assets of that come.

Acquisitions of goods and rights that do not derive from a prior transfer, such as gambling winnings, will be considered capital gains of the person to whom the right to obtain them corresponds or who has earned them directly.

Unjustified capital gains will be attributed based on the ownership of the assets or rights in which they are manifested.

Note: The capital gains and losses obtained by an entity under the income attribution regime of which the taxpayer is a member or participant must be recorded in section E "Special regimes" Income attribution regime: income from capital and economic activities and capital gains and losses for the part that in each case is attributable to the taxpayer as a consequence of the application of the special income attribution regime.