7,2,3,2. Interest on financial assets with the right to a bonus

This section will include the interest of financial assets that still enjoy the 95% bonus on the former Capital Income Tax, in accordance with the transitional regime provided for in transitional provision 100 of the revised text of the Corporation Tax Act. 6 Withholdings corresponding to these incomes that have not been actually carried out will, however, be considered deductible.

These benefits are recognised to toll highway concessionaires who had recognised benefits on 1 January 1979 for toll road operations financing and refinancing, according to its specific legislation and the provisions of the third transitory provision, section 2 of Act 61/1978, of 27 December, and its implementing rules. Taxpayers who, at the date of entry into force of Law 43/1995 of 27 December, enjoy the bonus referred to: Article 25.c) of Act 61/1978 of 27 December; Article 1 of Royal Decree 5/1980, of 29 May, on the bonus of the Corporation Tax payments, corresponding to the interests to be paid by local corporations, autonomous communities and state, on the basis of certain loans or loans; Articles 6, 20 and 12 of Act 1988/25, of May, on tax benefits relating to the Universal Exposure Seville 1992, to the commemorative events of the V Centenary of the Discovery of America and the 1992 Barcelona Olympic Games and article 6 30. of Act 1990/27, of 1992 December, on tax benefits relating to Madrid Capital Europea de la Cultura , in by virtue of the resolution agreed by the Ministry of Economy and Finance, they will continue to apply it in the terms established in the respective standards.

Completion

The following information will be recorded in a data capture window, which will normally appear in the certificate of returns provided by the securities depository bank.

Revenues

This section will include explicit interest obtained from financial assets with the right to a bonus.

Withholdings

Likewise, the actual withholdings and deductible withholding will be indicated in the corresponding sections. The withholding actually made will be transferred by the program to box 0597 of page 22 of the tax return.

The amount of the withholdings not actually applied that, however, are considered deductible from the payment will be transferred by the program to box 0591 on page 22 of the tax return.

Administration and deposit expenses of marketable securities (art. 26.1.a) Act)

For the determination of net yield, only the administration and deposit expenses of marketable securities will be deducted from the full yield.

For these purposes, administration and deposit expenses are considered as those amounts that investment service companies, credit institutions charge or other financial institutions that, in accordance with Royal Legislative Decree 4/2015 of 23 October, approving the consolidated text of the Securities Market Act, the purpose of which is to pay the benefit derived from the performance on behalf of its holders of the service securities deposit accounts represented in the form of securities or securities administration represented in account entries.

Amounts that involve the consideration of discretionary and individualised management of investment portfolios will not be deductible, where there is a drawdown of the investments made on behalf of the holders in accordance with the mandates conferred by them.