Additional information

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

  Capital gains arising from the transfer of urban property acquired for valuable consideration between May 12, 2012, and December 31, 2012 will be exempt by 50%. The exemption applies to urban property both assigned and not assigned to economic activities.

  This partial exemption is not applicable when the taxpayer has acquired or transferred the property to his or her spouse, to any person related to him or her by blood or marriage, up to the second degree included, or to an entity in respect of which any of the circumstances established in article 42 of the Commercial Code occur with the taxpayer or any of the aforementioned persons, 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 gives rise to a loss and the transferred assets have been reacquired within the year following the date of said transfer, since the capital loss should not be computed until the subsequent definitive transfer of the reacquired assets occurs.

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