8.2.6.2.1. Derived from transfers or redemptions of shares or participations in collective investment institutions.

In this section, the capital gains and losses, whether or not subject to withholding, obtained by the taxpayer as a result of the transfer or reimbursement of shares or participations in Collective Investment Institutions (Companies and Real Estate Investment Funds) will be declared, as well as the derived from listed public limited investment companies in the real estate market (SOCIMI).

 NIF of the Company or Investment Fund

The NIF of the Investment Company whose shares have been transferred, or of the Investment Fund whose shares have been transferred or redeemed, will be entered.

Results (profits and losses) obtained

The result will be obtained from the difference in the global amounts of the transfers made during the year, indicating whether any of said transfers are applied to the creation of annuities for taxpayers over 65 years of age, or affected by the application of the corrective coefficients. and the overall amount of the acquisitions.

Withholdings

The withholdings made or payments on account made for the capital gains derived from the transmission or reimbursement of shares or participations of the Investment Companies or Funds will be recorded, amounts that the program will transfer to box 0603 on page 22 of the declaration.

Repurchase operations of homogeneous securities

If the transfer or redemption of shares or participations in Investment Companies or Funds that are not admitted to trading causes a loss and, in addition, homogeneous securities have been acquired in the terms and conditions provided for in article 33.5, letters g), of the Tax Law, the capital loss must not be computed until the subsequent definitive transfer of the assets occurs. homogeneous values reacquired. However, the loss must be declared and quantified in the declaration of the year in which it was generated even if it is not included for liquidation purposes.