4.2.7.3. Section G3

G3) Shares and interests in the share capital or in the equity fund of Collective Investment Institutions (Companies and Funds) not traded on organised 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, not traded on organised markets, whose ownership corresponds to 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 interests, you must state: 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 recording the data corresponding to each one by clicking on "add property or right".

It will also record the number of securities (the program allows decimals), the NIF of the issuing entity indicating whether it is foreign, 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.