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Form 100. Personal Income Tax Declaration 2018

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 integrated into 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 included since these are not subject to tax.