Information note on the completion of form 187 for operations related to the transitional regime applicable to SICAVs (DT 41ª LIS)

It is published in the "Information" section of form 187 (Informative Declaration). Shares and participations representing the capital or assets of collective investment institutions and annual summary of withholdings and payments on account of personal income tax, corporate income tax and non-personal income tax in relation to income or capital gains obtained as a result of transfers or reimbursements of such shares and participations and subscription rights) information on how to complete the operations related to the transitional regime applicable to SICAVs, in accordance with the provisions of the forty-first transitional provision of Law 27/2014, of November 27, on Corporate Income Tax