Derivatives of transfers or reimbursements of shares or interests in collective investment institutions.

1. This section will declare capital gains and losses, whether or not subject to withholding or payment on account, derived from the transfer or redemption of shares or participations in collective investment institutions, which do not have to be declared in the following section, as well as those derived from listed public limited companies for investment in the real estate market (SOCIMI).

   Through a data capture window you will record:

   • The NIF of the company or investment fund.

   • The total amount of transfers and acquisitions except, for example: when only some of the profits obtained are subject to DT 9; when this is applicable and the shares are acquired or transferred on different dates, as well as when the exemption for reinvestment in life annuities for persons over 65 years of age is applied for. In these cases you must add as many "highs" as necessary to reflect these situations.

   • If the capital gain is exempt because the amount obtained is reinvested in the transactionmission in life annuitiesWithin the time limits and conditions established in the regulation, the requested data will be recorded in the capture window.

     When you have reinvested in life annuities the total or partial amount obtained from one or all of the transfers made in the year, clicking on the icon "More info" will open a window in which the information regarding the exemption for reinvestment in life annuities corresponding to the gains to which it has been applied will be displayed.

   • If the transfer or redemption of shares or holdings in Investment Companies or Funds results in a loss and, in addition, homogeneous securities have been acquired in the terms and conditions The capital loss foreseen should not be taken into account until the subsequent final transfer of the reacquired homogeneous securities takes place.

     However, the loss must be declared and quantified in the declaration for the year in which it was generated, even if it is not included for liquidation purposes, by checking the box provided for this purpose.

   • If the reduction coefficients of the profit obtained are applicable to the profit obtained transitional provision 9 You will need to provide the requested information when you expand that section.

     The value of shares and interests for the purposes of the 2005 Wealth Tax is determined by their net asset value as of December 31, 2005.

   • The withholdings made or payments on account made for capital gains derived from the transfer or reimbursement of shares or interests in Investment Companies or Funds will be recorded, amounts that the program will transfer to box 0603.

2. This section will declare capital gains and losses not subject to withholding tax or payment on account derived from the transfer or redemption of shares or units issued by the following collective investment institutions:

   • Listed funds and listed index variable capital investment companies regulated by article 79 of the Regulations for the development of Law 35/2003, of November 4, on collective investment institutions, approved by Royal Decree 1082/2012, of November 13 July.

   • Collective investment institutions established abroad analogous to those mentioned in number 1 above and different from those provided for in article 95 of the Tax Law, whether listed on a regulated market or in a multilateral trading system, whichever be the composition of the index that they reproduce, replicate or take as a reference, provided, in addition, that the redemption or transmission is not made in a market located in a country or territory considered a non-cooperative jurisdiction.

   Through a data capture window you will record:

   • The NIF of the company or the Investment Fund.

   • The denomination of the transferred values.

   • The total amount of transfers and acquisitions except, for example, when the exemption for reinvestment in life annuities does not apply to all gains. In these cases you must add as many "highs" as necessary to reflect these situations.

   • If the capital gain is exempt because the amount obtained is reinvested in the transactionmission in life annuitiesWithin the time limits and conditions established in the regulation, the requested data will be recorded in the capture window.

     When you have reinvested in life annuities the total or partial amount obtained from one or all of the transfers made in the year, clicking on the icon "More info" will open a window in which the information regarding the exemption for reinvestment in life annuities corresponding to the gains to which it has been applied will be displayed.

   • If the transfer or redemption of shares or holdings in Investment Companies or Funds results in a loss and, in addition, homogeneous securities have been acquired in the terms and conditions The capital loss foreseen should not be taken into account until the subsequent final transfer of the reacquired homogeneous securities takes place.

     However, the loss must be declared and quantified in the declaration for the year in which it was generated, even if it is not included for liquidation purposes, by checking the box provided for this purpose.