Conditions

This consideration is considered to be any type of compensation, regardless of its name or nature, whether monetary or in kind, obtained as remuneration for the transfer of own capital to third parties, as well as that derived from the transfer, reimbursement, amortization, exchange or conversion of any type of assets representing the raising and use of third-party capital.

Within this category of performance, the following four groups can be distinguished:

1. a) Income obtained from the transfer of own capital to third parties
2. b) Considerations derived from the transmission, reimbursement, amortization, exchange or conversion of any type of financial assets, regardless of the nature of the performance they produce, implicit, explicit or mixed.
3. c) Income derived from certain securities loans
4. d) Income derived from preferred shares and subordinated debt