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Form 100. Personal Income Tax Return Declaration 2017

8.2.6.2.4.6. Other capital gains (to be included in the Savings Tax Base)

This section will include the rest of the capital gains that must be included in the Savings Tax Base, such as the compensatory interest received. The compensatory interest received on the occasion of the return of interest due to the “floor clauses” will not be integrated since these are not subject to tax.