4.2.7.2. Section G2

G2) Shares and interests in the share capital or equity of any legal entities traded on organised markets (art. 15 Law 19/91)

This section shall include shares and interests in the share capital or equity of any legal entities traded on organised markets, except those corresponding to Collective Investment Institutions.

Rules of assessment

These shares and interests will be computed at the average market value of the fourth quarter of each year.

For these purposes, the list of securities traded on organised markets, with their average trading value corresponding to the fourth quarter of 2019, for the purposes of the 2019 Wealth Tax declaration and the annual information declaration on securities, insurance and income is included in Order HAC/176/2020, of 20 February (BOE of 29).

Subscription of new shares not yet admitted to trading

In the case of the subscription of new shares, not yet admitted to official listing, issued by legal entities listed on organised markets, the value of these shares will be taken as the last trading value of the old securities within the subscription period.

Capital increases pending disbursement

In the case of capital increases pending disbursement, the valuation of the shares will be made in accordance with the previous rules, as if they were fully paid up, including the portion pending disbursement as debt of the taxpayer.

Completion

For each of the shares or interests, 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.