4.2.6. F) Securities representing the transfer of own capital to third parties

F1) Public debt, obligations, bonds and other equivalent securities traded on organized markets (art. 13 Law 19/91)

This section must include all securities representing the transfer of own capital to third parties, traded on organised markets, of which the taxpayer is the owner.

Assessment

The average trading value for 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 list of securities traded on organised markets, with their average trading value corresponding to the fourth quarter of 2022, for the purposes of the 2022 Wealth Tax return and the annual information return on securities, insurance and income is included in Order HFP/188/2023, of 27 February.

F2) Obligations, bonds, certificates of deposits, promissory notes, and other equivalent securities not traded on organized markets (art. 14 Law 19/91)

This section must include Certificates of Deposit, Promissory Notes, Bonds, and other securities representing the transfer to third parties of the taxpayer's own capital, which are not traded on organized markets.

Assessment

The valuation of each of these securities will be carried out at its nominal value, including, where applicable, amortization or reimbursement premiums, regardless of their name, representation and the nature of the returns obtained.

Completion

For each of the securities representing the transfer of equity to third parties, the following must be stated: 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 property, the completion will be done by differentiating the percentage of ownership of each of them and entering 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 description of the securities, the ISIN assigned by the CNMV or, failing that, the NIF of the issuer. In the case of foreign securities that do not have an ISIN assigned, the identification number of the issuing entity in the country of residence or, failing that, the Country Code will be recorded.

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.