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Form 100. Personal Income Tax Declaration 2018

Cases in which there is no patrimonial alteration

It will be deemed that there is no alteration in the composition of the assets:

  1. In cases of division of the common thing.

  2. In the dissolution of the community property or in the extinction of the matrimonial property regime of participation.

  3. In the dissolution of communities of property or in cases of separation of community members.

These assumptions may not give rise, in any case, to the updating of the values of the goods or rights received.