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Form 100. 2019 Personal Income Tax return

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

Allocation to 2019 of capital gains and losses from previous years

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

  • Capital gains or losses pending allocation for transactions in instalments

    In the case of transactions in instalments or with a deferred price, the taxpayer may choose to proportionally allocate the incomes obtained in such transactions, as the corresponding collections are made.

    In the corresponding section of this section, the capital gains or losses will be recorded, pending allocation for transactions in instalments of previous years, whose collection has occurred, in whole or in part, in 2019.

  • Deferred integration of certain repurchase losses

    If a transfer causes capital losses and the transferred assets (or homogeneous securities) have been acquired again in the terms and conditions provided for in Article 33,5 (e), (f) and (g) of the Tax Act, capital loss cannot be counted until the definitive transfer of the equity elements (or homogeneous securities) reacquired is made.

    When this regime is applicable, capital losses will be included in this section, which must be included in 2018 as the definitive transfer of the equity elements (or homogeneous securities) reacquired has taken place in this financial year.

    This integration of losses from previous years is independent of the taxation corresponding to the gain or loss originated as a result of the transfer of the reacquired equity elements (or homogeneous securities).

Completion

Amount of the national gain or loss attributable to 2019

  • Capital gains or losses pending allocation for transactions in instalments

    The portion of the capital gain or loss attributable to 2019 will be recorded, depending on the collections that have occurred or are due in that financial year.

  • Deferred integration of certain repurchase losses

    Capital losses that must be included in 2019 due to the definitive transfer of the equity elements or homogeneous securities acquired in this financial year.