4.2.7.2. Section G2

G2) Shares and interests in the share capital or equity of any legal entities traded on organised markets (art. 15 Law 19/91)

This section shall include shares and interests in the share capital or equity of any legal entities traded on organised markets, except those corresponding to Collective Investment Institutions.

Rules of assessment

These shares and interests will be computed at the average market value of the fourth quarter of each year.

For these purposes, the list of securities traded on organized markets, with their average trading value corresponding to the fourth quarter of 2024, for the purposes of the 2024 Wealth Tax return and the annual information return on securities, insurance, and income, is included in Order HAC/184/2025, of February 25 (Official State Gazette of February 28).

Subscription of new shares not yet admitted to trading

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

Capital increases pending disbursement

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

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 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.