Additional information

• Capital gains obtained from the transfer of urban properties acquired for consideration between May 12 and December 31, 2012

  Capital gains that become evident during the transfer of urban properties acquired for consideration between May 12, 2012 and December 31, 2012 will be 50% exempt. The exemption applies to urban properties, both affected and not affected by economic activities.

  This partial exemption is not applicable when the taxpayer has acquired or transferred the property to his spouse, to any person linked to him by kinship, in a direct or collateral line, by consanguinity or affinity, up to the second degree included, to an entity with respect to which occurs, with the taxpayer or with any of the aforementioned persons, any of the circumstances established in article 42 of the Commercial Code, regardless of residence and the obligation to prepare consolidated annual accounts.

• Repurchase operations of the transferred item

  This box will be checked if the transfer causes a loss and the transferred assets have been reacquired within the year following the date of said transfer since the asset loss should not be computed until the subsequent definitive transfer of the assets occurs. reacquired assets.

  However, the loss must be declared and quantified in the declaration of the year in which it was generated even if it is not included for liquidation purposes. by checking the box enabled for this purpose.