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Form 100. Personal Income Tax Declaration 2019

8.2.6.2.6. Allocation to 2019 of capital gains and losses derived from transfers made in previous years

Allocation of capital gains and losses from previous years to 2019

The following capital gains and losses produced in previous years will be included in this section:

  • Capital gains or losses pending allocation from installment transactions

    In the case of installment operations or with deferred price, the taxpayer may choose to proportionally allocate the income obtained in such operations, as the corresponding charges become due.

    In the corresponding heading of this section, the capital gains or losses pending allocation for installment operations from previous years, whose collection occurred, in whole or in part, in 2019, will be recorded.

  • Deferred integration of certain repurchase losses

    If a transfer causes capital losses and the transferred assets (or homogeneous values) have been acquired again within the terms and conditions provided for in article 33.5 , letters e), f) and g) of the Tax Law, the capital loss cannot be computed until the subsequent definitive transfer of the reacquired assets (or homogeneous values) occurs.

    When this regime is applicable, this section will include the capital losses that must be included in 2018 because the definitive transfer of the reacquired assets (or homogeneous values) took place in this year.

    This integration of losses from previous years is independent of the taxation that corresponds to the gain or loss arising as a consequence of the transfer of the reacquired assets (or homogeneous values).

Completion

Amount of capital gain or loss attributable to 2019

  • Capital gains or losses pending allocation from installment transactions

    The part of the amount of the capital gain or loss attributable to the year 2019 will be recorded based on the collections that have occurred or are payable in said year.

  • Deferred integration of certain repurchase losses

    The capital losses that must be integrated in 2019 will be recorded due to the definitive transfer of the reacquired property elements or homogeneous values having occurred in this year.