4.2.5. E) Deposits in bank accounts
Deposits in current or savings account, demand or term, which are not on account of third parties, as well as cash and financial account management accounts and any other type of account deposit, which corresponds to the taxpayer, individually or jointly.
If several account holders are present, each account holder will be charged equally, unless another payment other than participation is justified.
Rules of assessment
The valuation will be carried out by the balance drawn each of them at the date of accrual of the Tax, i.e. on 31 December, unless the latter is lower than the average balance corresponding to the last quarter of the year, in which case the latter will be applied.
The funds withdrawn for the acquisition of assets and rights that appear in the assets or for the cancellation or reduction of debts will not be included in the calculation of this average balance.
When the amount of a debt originated by a loan or credit has been paid in the last quarter of the year in any of these accounts, it will not be counted to determine the average balance and will not be deducted as such debt.
For each of the accounts, deposits or deposits, the depository institution in which they are on the accrual date of the Tax (31 December), as well as the account or deposit number will be recorded.