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Form 100. Personal Income Tax Declaration 2022

7,2,3,7. Income from income that is caused by the imposition of capital

In life annuities or other temporary annuities that have as their cause the imposition of capital, except when they have been acquired by inheritance, legacy or any other succession title, the result of applying to each annuity the percentages indicated in the section "will be considered a return on movable capital." Income derived from life or disability insurance contracts and capitalization operations", for immediate life or temporary annuities derived from life insurance contracts.

Completion

A data capture window will open in which you must indicate the amount that is considered return on movable capital 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.