4.2.7.2. Section G2

G2) Shares and participations in the share capital or own funds of any legal entities traded on organized markets (art. 15 Law 19/91)

This heading will include shares and participations in the share capital or own funds of any legal entities traded on organized markets, except those corresponding to Collective Investment Institutions.

Rules of assessment

These shares and participations will be computed by the average trading value of the fourth quarter of each year.

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 information return on securities, insurance and income is included in Order /HFP/115/2022, of February 23.

Subscription of new shares not yet admitted to trading

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

Capital increases pending disbursement

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

Completion

Regarding each of the shares or participations, you must record: 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 if the issuer is from another country, the description of the securities and the value.

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.