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, and the percentage of ownership. If you have different rights over the same property, 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 on "add property 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 applicable, whether the issuer is from another country, the description of the securities and the value.

If you have to relate 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 relating to the description and the valuation.