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Form 100. Personal Income Tax Return 2021

7,2,3,7. Income from income resulting from the imposition of capital

Life annuities or other temporary annuities resulting from the imposition of capital, except when they have been acquired by inheritance, legacy or any other title of succession.

The result of applying to each annuity the percentages indicated in the section "Income from life or disability insurance contracts and capitalization operations" will be considered as income from movable capital, for life annuities or immediate temporary annuities derived from life insurance contracts.

A data capture window will open in which you must indicate the amount that is considered capital gains once the corresponding percentages have been applied to the annuity.

Likewise, this section will indicate the withholdings made that will be transferred by the program to box 0597 of the declaration.