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Informative notes

Brief explanatory information on the presentation of certain information.

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Form 198. Annual information statement on transactions with financial assets and other securities. Reminder note to complete

Please note, regarding the completion of form 198:

  1. Information note updated in December 2022, which includes the correct way to complete those operations that are particularly complex:

    Information note on certain financial operations

  2. Breakdown in the origin keys , implemented in 2020, in order to differentiate the operations with a lucrative origin mortis causa and inter vivos . Specifically:

    The "ORIGIN KEY" field has been modified, breaking down the free inter vivos transmissions into two:

    1. Operations mortis causa

    2. Inter vivos operations.

It was also clarified that the delivery of paid-up shares is considered a transaction for consideration.

In addition to the importance of this breakdown as a reminder, special emphasis is placed on the importance of declaring these operations and identifying them as lucrative since only with this identification can they be offered:

  • Correct tax data.

  • Information and correct operation in the taxpayer's securities portfolio.