Valuation rules for shares and interests in the share capital or equity of any other legal entities, traded on organised markets

Shares and interests in the share capital or equity of any legal entities, traded on organized markets that must be declared in this section will be computed at their average trading value in the fourth quarter of each year .

For these purposes, the list of securities traded on organised markets, with their average trading value corresponding to the fourth quarter of 2019, for the purposes of the 2019 Wealth Tax declaration and the annual information declaration on securities, insurance and income is included in Order HAC/176/2020, of 20 February ( BOE of the 29th).

Important: when subscribing to new shares not yet admitted to official trading, issued by legal entities listed on organized markets, the value of these shares will be taken as the last trading value of the old securities within the subscription period.

In the case of capital increases pending disbursement, the valuation of the shares will be made in accordance with the previous rules, as if they were fully paid up, including the portion pending disbursement as debt of the taxpayer.