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 relationship of the securities traded on organized markets, with their average trading value corresponding to the fourth quarter of 2019, for the purposes of the Wealth Tax declaration for the year 2019 and the annual informative return on securities, insurance and income is included in Order HAC/176/2020, of February 20 (BOE of the 29th).

F2) Obligations, bonds, certificates of deposits, 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.

Completion

With respect to each of the values representing the transfer of own capital to third parties, the following must be recorded: the key corresponding to the full ownership or bare ownership depending on the case, the percentage of ownership, the number of securities (the program allows decimals), the ISIN assigned by the CNMV or, failing that, the NIF of the issuer and the description of the values.