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Securities portfolio

4.2. TRANSMISSION

TR operation type

Date of operation

Market key according to the operation carried out:

  • 1. Official Spanish secondary securities market

  • 2. Official secondary market for European foreign securities

  • 3. Official secondary market for non-European foreign securities. 

Source key

  • 1. Operations for valuable consideration: The transfer value will be determined by the price in said markets on the date of the transfer or by the agreed price when it is higher than the quoted price.

  • 2. Profit-making operations inter vivos: The transfer value will be that set for the purposes of Inheritance and Gift Tax.

  • 3. Operations for profit mortis causa: The transfer value will be the one set for the purposes of Inheritance and Gift Tax.

Number of titles

Nominal value of the securities

Operating expenses

If the taxpayer has transferred shares acquired before 1994 during the year that have generated capital gains that are subject to reduction in accordance with the provisions of DT 9, or is over 65 years of age with the possibility of applying the exemption for reinvestment in life annuities, once the results of the securities portfolio have been transferred to their online income, they may complete the necessary data there to apply both tax benefits.