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Form 100. Personal Income Tax Return Declaration 2017

8.2.3. Special calculation rules

  1. 8.2.3.15. Unjustified capital gains
  2. 8.2.3.14. Operations in the futures and options market
  3. 8.2.3.13. Incorporation of assets or rights that do not derive from a transfer
  4. 8.2.3.12. Transfer or extinction of real rights of enjoyment or use of real estate
  5. 8.2.3.11. Transfer of assets in exchange for a temporary or lifelong income
  6. 8.2.3.10. Extinction of life or temporary annuities
  7. 8.2.3.9. Exchange of goods or rights
  8. 8.2.3.8. Compensation for losses or accidents
  9. 8.2.3.7. Internal transfer
  10. 8.2.3.6. Spin-off, merger or absorption of companies
  11. 8.2.3.5. Separation of partners and dissolution of companies
  12. 8.2.3.4. Non-monetary contributions to companies
  13. 8.2.3.3. Shares and units of collective investment institutions
  14. 8.2.3.2. Shares and interests not admitted to trading on official markets
  15. 8.2.3.1. Shares and interests admitted to trading on official markets