Table: Classification of yields according to their origin

The following table shows the classification of capital gains according to their origin.

Origin	Performance class	Examples
^(*) As long as the income does not derive from affected elements or are obtained within the scope of an economic activity. ^(Back)
Equity Securities (Shares and other equity interests in any type of entity)	Returns obtained from participation in the equity of entities	Dividends, attendance bonuses at meetings and participation in profits of entities Constitution or transfer of rights or powers of use or enjoyment of shares and participations Any profit derived from the status of partner, shareholder, associate or participant Distribution of the issue premium and capital reduction with return of contributions in traded securities whose amounts exceed the acquisition value of the respective shares
Fixed-income securities and other financial instruments Equity transferred to third parties	Agreed or estimated returns for the transfer of own capital to third parties	Interest on accounts or deposits Interest and other income from fixed-income securities (bonds) Interest on loans granted
	Returns derived from operations carried out on financial assets	Transmission, amortization, exchange or reimbursement of financial assets, such as: Public Debt Securities (Treasury Bills, Government Bonds and Obligations, etc.) Other financial assets Preferred shares and subordinated debt Temporary transfer of financial assets and assignment of credits
Life or disability insurance contracts and capitalization operations	Income from life or disability insurance contracts and capitalization operations	Survival benefits Retirement benefits Disability benefits Temporary or life annuities through capital imposition
Other unaffected assets of a movable nature (Goods or rights)	Other income from movable capital	Intellectual property (if the recipient is a person other than the author) Industrial property ^() Technical assistance ^() Leasing of movable property, businesses or mines, as well as those from subleasing received by the sub-lessor ^() Assignment of the right to exploit the image ^{^()}