In general, monetary and in-kind returns obtained from participation in the equity of any type of entity

The following returns, whether monetary or in kind, are included in this category:

1. The dividends, attendance bonuses at meetings and participation in the profits of any type of entity.
2. The returns from any kind of assets , except the delivery of fully or partially paid-up shares that, by statute or by decision of the corporate bodies, entitle one to participate in the profits, sales, operations, income or similar concepts of an entity for a reason other than the remuneration of personal work.
3. The returns derived from the constitution or transfer of rights of use or enjoyment , whatever their name or nature, on the securities or shares that represent the participation in the entity's equity.
4. Any other utility , other than the above, coming from an entity due to the status of partner, shareholder, associate or participant .
5. The distribution of the issue premium and the reduction of capital with return of contributions.