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Form 100. Personal Income Tax Return Declaration 2017

12.1. Negative pending capital gains

In this section, the information entered in boxes 0421, 0422 and 0423, and 0425, 0426 and 0427 on page 14 of the declaration will appear.

Negative balances of movable capital pending compensation as of January 1, 2017, amounts applied in this 2017 declaration.

The data for the 2017 financial year will also appear, negative balance of capital gains attributable to 2017, to be integrated into the savings tax base, pending compensation in the following four financial years, box 0410 on page 14 of the declaration.