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Form 100. Personal Income Tax Return 2021

8.2.7.2. Section F2: Capital gains and losses arising from the transfer of assets (to be included in the taxable savings base)

  1. Derivatives of transfers or reimbursements of shares or interests in collective investment institutions.
  2. Capital gains and losses arising from shares admitted to trading on official markets
  3. Capital gains and losses subscription rights
  4. Capital gains and losses arising from transfers of other assets
  5. Other capital gains
  6. Allocation to 2021 of capital gains and losses arising from transfers made in previous years