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Securities portfolio

4.5. DP RETURN OF THE SHARE PREMIUM

The amount obtained from the distribution of the share premium first reduces, until its cancellation, the acquisition value of the shares or participations affected, and the excess that may result is taxed as income from capital.

Type of DP operation.

Date of the operation of transfer of rights.

Market key according to the operation carried out:

  • 4. Spanish official secondary securities market

  • 5. Official secondary market for European foreign securities

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

Amount of the operation.

Nominal titles.

Bills.