Annual capital gains income adjustment declaration submitted by private individuals to SRS if:
• losses were sustained in one of the quarters of the tax year (value of acquisition is higher than sale price) but not covered in full from capital gains;
• losses were not previously declared but capital gains income was generated in the tax year;
• declaring income paid to a non-resident from the income from sale of capital assets and withheld tax instead of payment.
Service requests
Annual capital gains income adjustment declarations can be submitted electronically through EDS, in person at any SRS Client Service (see www.vid.gov.lv in the section "Contacts") or by post.
If a tax overpayment is discovered, it will be refunded.
Receipt of services
Service is received as per application.