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Form 100. 2019 Personal Income Tax return Completion F4

First, you must enter the Tax ID of the issuing entity of the shares or holdings of the investment funds.

Next, if the holder of the shares and shares of the taxpayer who loses this condition due to change of residence has transferred these securities.

The following will be entered in the boxes set up for this purpose, broken down by the market value at the accrual date of the last tax period in which it has the status of taxpayer for this tax. If the securities were transferred, the transfer value will be entered instead.

If the reduction coefficients regulated in Transitional Provision 9 of the Tax Act are applicable to these securities, provided that the value of all transfers made from 1 January 2015 with the right to apply the percentages, it must not exceed the amount of 400,000 euros. In addition, the value to which the RD is applicable must be entered, the profit part that can be reduced and the amount of the same.

It must also indicate the acquisition value of the securities entered.

With the data provided, the program will calculate the capital gain that will be included in the Savings Tax Base.