Operations of art. 19 other than change of residence to Member States of the European Union or EEA

Article 19 of the LIS regulates several special valuation rules, not only those relating to the change of residence to Member States of the European Union or EEA referred to in section 1 of said article. Thus, sections 2 and following of article 19 of the LIS include, among other assumptions, valuation rules applicable to operations carried out with or by persons or entities resident in countries or territories classified as non-cooperative jurisdictions, amounts subject to withholding, income that is revealed as a consequence of exercising the right to redeem collective insurance contracts that implement pension commitments.

Filling in form 200

In accordance with the above, all corrections to the accounting result that must be made due to the application of article 19 of the LIS, with the exception of the provisions of section 1 of the aforementioned article, must be included in boxes [ ] and [01575] "Operations of art. 19 LIS other than the change of residence to Member States of the European Union or EEA" on page 12 of form 200, as appropriate.