Art. 19 transactions other than change of residence to EU or EEA Member States
Article 19 of the LIS regulates several special valuation rules, not only those relating to change of residence to EU Member States or EEA referred to in paragraph 1 of this article.Thus, sections 2 and following of article 19 of the LIS include, among other cases, valuation rules applicable to transactions carried out with or by persons or entities resident in countries or territories classified as non-cooperative jurisdictions, amounts subject to withholding, income arising as a result of the exercise of the right of redemption of group insurance contracts that instrument pension commitments.
Filling in form 200
In accordance with the above, all corrections to the accounting result to be made due to the application of article 19 of the LIS, with the exception of the provisions of paragraph 1 of the aforementioned article, must be included in the boxes  and  "Transactions of art. 19 LIS other than change of residence to Member States of the European Union or EEA" on page 12 of form 200, as appropriate.
A tener en cuenta:
Boxes  and  do not include the corrections to the accounting result that taxpayers have to make in application of paragraph 1 of the aforementioned article 19 of the LIS.The reason is that in the event of a change of residence to a Member State of the European Union or of the European Economic Area in the terms set out in the previous section, the appropriate adjustment must be included in the boxes  and  "Change of residence to Member States of the European Union or EEA (art. 19.1 LIS)" on page 12 of form 200, for the difference between the market value and the tax value of the assets transferred.