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Form 100. Personal Income Tax Declaration 2018


The capital gains that are revealed will be exempt from the Tax:

  1. On the occasion of donations made to entities that give rise to the right to the deduction for donations regulated in article 68.3 of the Tax Law.

  2. On the occasion of the transfer of their habitual residence by people over sixty-five years of age or by people in a situation of severe dependency or great dependency in accordance with the Law for the promotion of personal autonomy and care for people in a situation of dependency.

  3. On the occasion of the payment of the tax debt through the delivery of assets that are part of the Spanish Historical Heritage, provided for in article 97.3 of the Tax Law and the tax debts referred to in article 73 of Law 16/1985, of 25 of June, of the Spanish Historical Heritage.

  4. Capital gains that become evident on the occasion of the transfer from July 7, 2014 of shares or participations acquired by the taxpayer between July 8, 2011 and September 29, 2013 of new or recent companies will be exempt. creation, provided that the requirements and conditions established in the thirty-fourth Additional Provision of the Personal Income Tax Law are met.

  5. Income obtained by the debtor in bankruptcy proceedings, as a consequence of deductions and dations in payment of debts as long as the debt does not derive from the exercise of economic activities.

  6. Public aid to offset the costs of buildings affected by the release of the digital dividend. (Additional provision fifth Personal Income Tax Law)

  7. The income obtained from the return, as a consequence of agreements entered into with financial entities, of the amounts previously paid to the latter in application of interest rate limitation clauses on loans will be exempt. (Floor clause)

  8. On the occasion, in certain cases, of the payment of the habitual residence.

    Capital gains are declared exempt:

    • That derive from the transfer of the debtor's habitual residence, or the debtor's guarantor.

    • That the transfer is to surrender the residence in payment of debt or to judicial or notarial mortgage foreclosure.

    • That it is for the cancellation of debts guaranteed by a mortgage that falls on said habitual residence contracted with a credit institution or other entity, which, in a professional manner, carries out the activity of granting loans or mortgage credits.

    • For the capital gain to be exempt, it will be necessary that the owner of the habitual residence does not have other assets or rights in sufficient amounts to satisfy the entire debt and avoid the alienation of the home.

    • The exemption is effective from January 1, 2014 and previous non-prescribed years.

Partial exemption (Additional Provision thirty-seventh Personal Income Tax Law)

50 percent of capital gains that become evident during the transfer of urban real estate acquired for consideration will be exempt from May 12, 2012 until May 31. December 2012.