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 2021, for the purposes of the Wealth Tax declaration for the year 2021 and the annual informative declaration about securities, insurance and income is included in Order /HFP/115/2022, of February 23.

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 full ownership or bare ownership depending on the case and the percentage of ownership. If you have different rights over the same asset, the completion will be done by differentiating the percentage of ownership of each of them and recording the data corresponding to each one by clicking "register asset or right".

It will also indicate the number of securities (the program allows decimals), the ISIN assigned by the CNMV or, failing that, the NIF of the issuer, indicating, where appropriate, whether the issuer is from another country and the description of the securities.

If you have to list more elements than those contemplated in the program, you can declare them cumulatively in the last box. In this case you will only have to fill in the data related to the description and the rating.