7,2,3,4. Income derived from the transfer or amortization of treasury bills

This section will include the returns obtained as a result of the transfer or repayment of Treasury Bills.

Completion

The difference between the transfer or redemption value of the Bills and their acquisition or subscription value will be computed as the total yield.

Accessory acquisition and disposal costs will be computed for the quantification of the performance, as long as they are adequately justified.

Negative returns

If the performance is negative, it will be stated preceded by the minus sign (-).

However, it must be taken into account that negative returns derived from transfers of financial assets, when the taxpayer has acquired homogeneous assets within the two months prior to or after said transfers, will be integrated as the financial assets that remain in the taxpayer's assets are transferred.

Profitable transmissions due to death

It is estimated that there is no return on movable capital in the lucrative transfers, due to the death of the taxpayer, of these financial assets (art. 25.6 Law).