Income obtained from the transfer of own capital to third parties

Examples include, but are not limited to:

• Interest on accounts in all types of financial institutions, including those based on transactions in financial assets.
• Interest, coupons and other periodic returns derived from fixed-income securities.
• Interest on financial assets with an effective withholding of 1.2% due to the application of the bonus provided for in the sixth transitional provision of Law 27/2014, of November 27, on Corporate Income Tax ( BOE of the 28th).

  The particularities of the deductible withholdings corresponding to said income are discussed in Chapter 18.

• Interest derived from loans granted to third parties.
• Income derived from temporary transfer of financial assets with repurchase agreement (REPOS). This is the name given to sales transactions that include a repurchase commitment, optional or non-optional, which is carried out at a time between the sale date and the redemption date. The most common "REPOS" are made on Obligations and Government Bonds.

  Note: See Article 8 of Royal Decree 505/1987, of April 3, which provides for the creation of a system of book entries for the State Debt. Section 2 of said article has been repealed by Sole Article 42 of Royal Decree 827/2017, of September 1, with effect from September 18, 2017.

• Income paid by a financial institution as a result of the transmission, assignment or transfer, in whole or in part, of a credit owned by the latter. The income obtained by the transferee or purchaser is classified in all cases as income from movable capital.