Skip to main content
Form 100. Personal Income Tax Return 2021

Application of the reduction coefficients of the DT 9th

If the reduction coefficients of transitional provision 9 are applicable to the profit obtained, you must provide the requested information when displaying that section.

The value of the shares for the purposes of the 2005 Wealth Tax (exclusively for securities traded on organised markets acquired before 31-12-1994) will be the average trading value corresponding to the fourth quarter of 2005 as set out in the Order of the Ministry of Economy and Finance EHA/492/2006, of 17 February (BOE of the 27th).

The value that should be reflected will be the result of multiplying the number of shares by their unit value.