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Form 100. Personal Income Tax Declaration 2023

Rollover Exemption

    1. Exemption for reinvestment in habitual residence

      When the capital gain derives from the transfer of the habitual residence and the exemption for reinvestment (total or partial) applies to it, the data in this section must be completed.

      The program will calculate the capital gain obtained and the exempt amount, and will transfer the data to the corresponding section.

      • Reinvested amount:

        • Amount reinvested until December 31, 2023, considering the entire acquisition value of the new home, regardless of whether the amount has been paid or financed.

          The reinvestment must be made, in one go or successively, in a period of no more than two years.

        • Amount committed to reinvest, after 2023, in the following two years

          The amount whose reinvestment is committed to be made within the two years following the transfer of the previous home will be stated.

          It will be understood that the reinvestment is carried out within the deadline when the sale has been carried out in installments or with a deferred price, provided that the amount of the installments is used for the purpose indicated within the tax period in which they are received.

        In the event that the taxpayer dies before the reinvestment has materialized:

        • If you die in the same year as the sale of your primary home (2023), the box will be completed: Amount reinvested until 12/31/2023.

        • If the death occurs after January 1 of the year following the sale of the habitual residence (2024), the box will be completed: Amount committed to reinvest, after 2023, in the two years following the transmission.

        The amount to be recorded in both cases is the Transmission Value (transmission amount less transmission costs).

      • Loan for the acquisition of the transferred home pending amortization:

        If the taxpayer had used external financing to acquire the transferred home, the principal of the loan pending amortization at the time of transfer will be indicated in this box.

The information regarding the exemption will be displayed by clicking on the "More info" icon.

  1. Exemption from capital gains for reinvestment in annuities for people over 65 years of age

    If the capital gain derived from the transmission of assets by taxpayers over 65 years of age is exempt for reinvesting the amount obtained in the transmission in the constitution of an insured annuity in their favor, in The conditions and deadlines established in the standard will reflect the requested data in the sale of capture.

    When you have reinvested in annuities the total or partial amount obtained in any or all of the transfers made during the year, clicking on the icon "More info" opens a window in which you will see the information regarding the exemption for reinvestment in annuities corresponding to the profits to which it has been applied.