4.2.7.1. Section G1

G1) Shares and interests in the share capital or in the equity fund of Collective Investment Institutions (Investment Companies and Funds) traded on organized markets (art. 16.2 Law 19/91)

This section must include shares and interests in the share capital or equity fund of Collective Investment Institutions, traded on organised markets and owned by the declarant.

Assessment

The shares and interests declared in this section will be computed by the net asset value on the date of accrual of the Tax (December 31), valuing the assets included in the balance sheet in accordance with the rules included in their specific legislation and the obligations with third parties being deductible.

Entities must provide their partners, associates or participants with certificates containing the corresponding valuations, which will allow them to complete this section.

Completion

For each of the shares or participations you must state: the key corresponding to full ownership or bare ownership, as the case may be, 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, the description of the securities and the value.