1. Onerous transfers of securities admitted to trading on any of the regulated securities markets of the European Union
Regulations: Art. 37.1.a) Law Income Tax
- In general: onerous transfers of listed securities
- Example: sale of fully or partially paid-up shares
- Transfer of subscription rights
- Transfer of shares or participations acquired before December 31, 1994
- Special case: acquisition or transfer by the borrower of securities homogeneous to those borrowed
- Special case: Payment of dividends through the delivery of fully paid-up shares