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Form 100. 2019 Personal Income Tax return

8.2.3. Special calculation rules

  1. 8.2.3.1. Shares and holdings admitted to trading in official markets
  2. 8.2.3.2. Shares and holdings not admitted to trading in official markets
  3. 8.2.3.3. Shares and participations of collective investment institutions
  4. 8.2.3.4. Non-monetary contributions to companies
  5. 8.2.3.5. Separation of partners and dissolution of companies
  6. 8.2.3.6. Spin-off, merger or absorption of companies
  7. 8.2.3.7. Internal transfer
  8. 8.2.3.8. Compensation for losses or claims
  9. 8.2.3.9. Exchange of goods or rights
  10. 8,2,3,10. Termination of life or temporary annuities
  11. 8,2,3,11. Transfer of capital elements in exchange for a temporary or life annuity
  12. 8,2,3,12. Transfer or extinction of real rights of enjoyment or enjoyment on property
  13. 8,2,3,13. Incorporation of goods or rights that do not result from a transfer
  14. 8,2,3,14. Futures and options market transactions
  15. 8,2,3,15. Unjustified capital gains