4. Values representing the transfer of own capital to third parties
Regulations: Articles 13 and 14 Wealth Tax Law
Included as such, among others, are the Public Debt securities, both of the State and the Autonomous Communities, Treasury Bills, bonds, bonds and promissory notes, public and private, and the loans and credits granted whose ownership corresponds to the taxpayer. . Depending on whether or not the corresponding securities are traded on organized markets, the following valuation criteria apply:
Valuation rules for securities traded on organized markets:
The average trading value of the fourth quarter of each year ## must be computed according to , whatever its name, representation and the nature of the returns obtained.
For these purposes, the relationship of the securities traded on organized markets, with their average trading value corresponding to the fourth quarter of 2022, for the purposes of the Wealth Tax declaration for the year 2022 and the annual informative return on securities, insurance and income is included in Order HFP/188/2023, of February 27 ( BOE of February 28).
Valuation rules for securities not traded on organized markets:
The valuation of each of these securities will be carried out at their nominal value, including, where applicable, the amortization or reimbursement premiums , whatever their denomination, representation and the nature of the returns. obtained.