Values representative of the participation in the own funds of any type of entity

Regulations: Articles 15 and 16 Wealth Tax Law

Shares and participations in the capital stock or own funds of legal entities, Companies and Investment Funds have such consideration.

These securities, with the exception of shares and participations in Collective Investment Institutions, may be exempt from tax if the owner 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, valued in accordance with the following rules:

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