Chart: Classification of yields according to their origin
The following table shows the classification of capital gains according to their origin.
(*) Provided that the returns do not derive from affected elements or are obtained in the scope of an economic activity. (Back) | ||
Origin |
Performance class |
Examples |
---|---|---|
Variable income securities (Shares and other participations in the own funds of any type of entity) |
Income obtained from participation in own funds of entities |
|
Fixed income securities and other financial instruments Own capital transferred to third parties |
Agreed or estimated returns from the transfer of own capital to third parties |
|
Income derived from operations carried out on financial assets |
|
|
Life or disability insurance contracts and capitalization operations |
Income from life or disability insurance contracts and capitalization operations |
|
Other assets of a movable nature not affected (assets or rights) |
Other income from movable capital |