Securities representing participation in the equity of any type of entity

Regulations: Articles 15 and 16 Wealth Tax Law

Shares and interests in the share capital or equity of legal entities, companies and investment funds are considered as such.

These securities, with the exception of shares and interests in Collective Investment Institutions, may be exempt from tax if the holder thereof meets the requirements established for this purpose and which are discussed in the section relating to exemptions in this same Chapter. Whether or not they are exempt, these values must be included in the corresponding section of the declaration, being valued according to the following rules:

1. Valuation rules for shares and interests in the share capital or in the equity fund of Collective Investment Institutions (Investment Companies and Funds), traded on organized markets
2. Valuation rules for shares and interests in the share capital or equity of any other legal entities, traded on organised markets
3. Valuation rules for shares and interests in the share capital or in the equity fund of Collective Investment Institutions (Investment Companies and Funds), not traded on organised markets
4. Valuation rules for shares and interests in the share capital or equity of any other legal entities not traded on organised markets, including interests in the share capital of Cooperatives