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.
Keep in mind:
In boxes [01574] and [01575] the corrections to the accounting result that taxpayers have to make in application of section 1 of the aforementioned article 19 of the LIS will not be included. The reason is that in cases of change of residence to a Member State of the European Union or the European Economic Area in the terms set out in the previous section, the appropriate adjustment must be included in boxes [01572] and [01573] ## "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 transferred assets.