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Form 100. Personal Income Tax Return 2024

Additional information

  • Transportation by taxi: Transfer of intangible fixed assets

    Taxpayers who carry out the activity of taxi transport, classified under section 721.2 of the first section of the rates of the Tax on Economic Activities, and determine their net income using the objective estimation regime, will reduce the capital gains that occur as a result of the transfer of intangible fixed assets, when this transfer is motivated by:

    • Permanent disability.

    • Retirement.

    • Cessation of activity due to restructuring of the sector.

    • Transmission, whatever the cause, to relatives up to the second degree.

    The reduction will be obtained by applying the following rules to the capital gain:

    1. The portion of the profit generated prior to January 1, 2015 will be distinguished, understanding this as the portion of the capital gain that proportionally corresponds to the number of days elapsed between the date of acquisition and December 31, 2014, both inclusive, with respect to the total number of days that it would have remained in the taxpayer's assets.

    2. The portion of the capital gain generated prior to January 1, 2015 will be reduced by applying the following percentages depending on the number of years elapsed from the date of acquisition until December 31, 2014.

    The portion of the capital gain generated prior to January 1, 2015 will be reduced by applying the following percentages depending on the number of years elapsed from the date of acquisition until December 31, 2014.

    Until (years) More than (years)
    1 1 2 3 4 5 6 7 8 9 10 11 12
    Reduction 4% 8% 12% 19% 26% 33% 40% 47% 54% 61% 74

  • Repurchase operations of the transferred item

    This box will be checked if the transfer gives rise to a loss and the transferred assets (or homogeneous securities) have been reacquired within the terms and conditions provided for in the LIRPF, since the capital loss will not have to be computed until the subsequent definitive transfer of the reacquired assets (or homogeneous securities) takes place.

    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.