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Form 100. Personal Income Tax Return 2023

7.6.3. Special calculation rules

  1. 7.6.3.1. Shares and interests admitted to trading on official markets
  2. 7.6.3.2. Shares and interests not admitted to trading on official markets
  3. 7.6.3.3. Shares and units of collective investment institutions
  4. 7.6.3.4. Non-monetary contributions to companies
  5. 7.6.3.5. Separation of partners and dissolution of companies
  6. 7.6.3.6. Spin-off, merger or absorption of companies
  7. 7.6.3.7. Internal transfer
  8. 7.6.3.8. Compensation for losses or accidents
  9. 7.6.3.9. Exchange of goods or rights
  10. 7.6.3.10. Extinction of life or temporary annuities
  11. 7.6.3.11. Transfer of assets in exchange for a temporary or lifelong income
  12. 7.6.3.12. Transfer or extinction of real rights of enjoyment or use of real estate
  13. 7.6.3.13. Incorporation of assets or rights that do not derive from a transfer
  14. 7.6.3.14. Operations in the futures and options market
  15. 7.6.3.15. Unjustified capital gains