4.2.6. F) Securities representing the transfer of equity to third parties
F1) PUBLIC DEBT, OBLIGATIONS, BONDS AND OTHER EQUIVALENT VALUES TRADING IN ORGANISED MARKETS (article 13 of Act 19/91)
All securities representing the transfer of equity to third parties traded on organised markets, of which the taxpayer is the holder, must be included in this heading.
The average trading value for the fourth quarter of each year, regardless of its denomination, representation and the nature of the yields obtained, must be entered.
For these purposes, the Ministry of Economy and Finance publishes the list of securities traded on the stock market annually, with their average share price corresponding to the fourth quarter of each year.
F2) OBLIGATIONS, BONDS, TWO DEPOSIT CERTIFICATES, PROMISSORY NOTES, AND OTHER EQUIVALENT VALUES NOT NEEDED IN ORGANISED MARKETS (Article 14 Act 19/91)
This heading must include the Certificates of Deposit, Promissory Notes, Bonds and other securities representing the transfer of capital to third parties held by the taxpayer, which are not traded on organised markets.
Each of these securities will be valued at their nominal value, including, where applicable, the amortisation or redemption premiums, whatever their denomination, representation and the nature of the yields obtained.