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User manual for filing
Form 100. 2019 Personal Income Tax return
8. Fill in Income Tax return (II)
8.2. Capital gains and losses

Form 100. 2019 Personal Income Tax return

8.2.4. Transfer of asset-related elements subject to tax

8,2,4,1. General rules
8.2.4.2. Special rule for self-taxi activity in objective assessment
8.2.4.3. Special rule: Transfer of capital elements that have enjoyed freedom of amortisation

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Updated webpage: 04/April/2023