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Form 100. 2018 Personal Income Tax return

8.2.6. Completion

  1. 8.2.6.1. Section G1: Capital gains and losses that do not derive from the transfer of equity elements
  2. 8.2.6.2. Section G2: Capital gains and losses derived from the transfer of capital assets to be included in the savings tax base
  3. 8.2.6.3. Section G3: Allocation to 2018 capital gains received at deferral due to reinvestment (to be included in the general tax base)
  4. 8.2.6.4. Section G4: Capital gains due to change of residence outside Spain
  5. 8.2.6.5. Section G5: Reinvestment exemption: Transfer of the main residence
  6. 8.2.6.6. Section G6: Exemption for reinvestment in life annuities (over 65 years old)