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Form 100. Personal Income Tax Return 2021

Capital gains and losses subscription rights

Capital gains and losses arising from the transfer of subscription rights shall be declared in this section.

Through a data capture window you will record:

  • The NIF of the Investment Company whose shares have been transferred, or of the Investment Fund whose shares have been transferred or redeemed.

  • For each entity, the global amount of the transfers and acquisitions except, for example, when only some of the profits obtained are subject to DT 9 or, when this is applicable, the rights are acquired or transferred on different dates, as well as when the exemption for reinvestment in life annuities for those over 65 years of age is applied for; In these cases, you must provide as many "Subscription Rights" as necessary to reflect these situations.

  • If the capital gain is exempt by reinvesting the amount obtained from the transfer in life annuities, within the terms and conditions established in the regulation, the requested data will be entered in the capture window.

  • If the transfer causes a loss and, in addition, homogeneous securities have been acquired within the terms and conditions provided, the capital loss should not be computed until the subsequent definitive transfer of the reacquired homogeneous securities occurs.

    However, the loss must be declared and quantified in the declaration for the year in which it was generated, even if it is not included for liquidation purposes, by checking the box provided for this purpose.

  • If the reduction coefficients of transitional provision 9 applicable to the profit obtained, you must provide the information requested by displaying that section.

  • The withholdings made or payments on account made for capital gains derived from the transfer or reimbursement of shares or interests in Investment Companies or Funds will be recorded, amounts that the program will transfer to box 0603.