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Form 100. Personal Income Tax Declaration 2018

12.1. Pending negative movable capital returns

In this section the information entered in boxes 0437, 0438, 0439, 0440 and 0441 on page 14 of the declaration will appear.

Negative balances of movable capital pending compensation as of January 1, 2018, amounts applied in this 2018 declaration.

The data for the 2018 financial year will also appear, the negative balance of capital gains attributable to 2018, to be integrated into the savings tax base, pending compensation in the following four years.