If you sold any securities in 2019, you must indicate the acquisition price and cost as well as the sale price
and cost of the securities sold (share, unit, privatisation voucher, bond, obligation, option, future, forward,
etc.) in the tax return. The difference between the acquisition price (to which acquisition costs have been
added) and the sale price (from which sale costs have been deducted) is the profit or loss derived from the sale
of securities. You will find the acquisition price in the securities account
statement
or the realised gains report.
You may deduct the loss derived from the sale of securities during the same period (or in previous periods) from
the profit derived from the sale of securities. If the loss derived from the sale of securities exceeds the
profit, the amount of loss cannot be deducted from other taxable income. In this case, the loss derived from the
sale of securities can be carried forward to the next taxable periods and deducted from the profit to be
received from the sale of securities in the future. Loss must be declared in the year following the year in
which it was incurred, as profit and loss are always declared in the period following the end of the taxation
period.
The income earned by a natural person from a fund switch between the units managed by the same management
company if no payouts were made to the person are not subject to income tax.