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2018 Wealth Tax

4.2.6. F) Values representing the transfer of own capital to third parties

F1) PUBLIC DEBT, OBLIGATIONS, BONDS AND OTHER EQUIVALENT SECURITIES TRADED IN ORGANIZED MARKETS (art. 13 Law 19/91)

All securities representing the transfer of own capital to third parties, traded on organized markets, of which the taxpayer is the owner, must be included in this heading.

Assessment

The average trading value of the fourth quarter of each year must be recorded, regardless of its name, representation and the nature of the returns obtained.

For these purposes, the Ministry of Economy and Finance publishes annually the list of securities traded on the Stock Exchange, with their average price corresponding to the fourth quarter of each year.

F2) OBLIGATIONS, BONDS, CERTIFICATES OF DEPOSIT, PROMISSORY NOTES, AND OTHER EQUIVALENT SECURITIES NOT TRADED IN ORGANIZED MARKETS (art. 14 Law 19/91)

Certificates of Deposit, Promissory Notes, Obligations, Bonds and other securities representing the transfer to third parties of own capital owned by the taxpayer, which are not traded in organized markets, must be included in this heading.

Assessment

The valuation of each of these securities will be carried out at their nominal value, including, where applicable, amortization or reimbursement premiums, whatever their name, representation and the nature of the returns obtained.