7,2,3,4. Income derived from the transmission or amortization of treasury bills

The returns obtained as a result of the transmission or reimbursement of Treasury Bills will be recorded in this section.

Completion

The calculation of each performance must be carried out, individually, for each title or asset.

The difference between the transmission or reimbursement value of the Letters and their acquisition or subscription value will be computed as full return.

The accessory acquisition and disposal expenses paid by the acquirer (acquisition value) or transferor (disposal or reimbursement value) will be computed for the quantification of the performance as a higher acquisition value or lower transfer value as long as they are adequately justified.

Negative returns

If the performance is negative, it will be recorded preceded by the minus sign (-).

However, it must be taken into account that negative returns derived from transfers of financial assets, when the taxpayer had acquired homogeneous assets within the two months before or after said transfers, will be integrated as the financial assets that remain are transferred. in the taxpayer's assets.

Lucrative transfers due to death

It is estimated that there is no return on capital in lucrative transfers, due to the death of the taxpayer, of the financial assets referred to in this section. Nor is the return on negative movable capital derived from the lucrative transfer of such assets through "inter vivos" acts (art. 25.6 Law).