8.2.6.2.1. Derivatives of transfers or reimbursements of shares or interests in collective investment institutions.

This section will declare the capital gains and losses, whether or not subject to withholding, obtained by the taxpayer as a result of the transfer or reimbursement of shares or interests in Collective Investment Institutions (Security and Real Estate Investment Companies and Funds) as well as those derived from public limited liability companies for investment in the real estate market (SOCIMI).

 NIF of the Company or Investment Fund

The NIF of the Investment Company whose shares have been transferred, or of the Investment Fund whose shares have been transferred or redeemed, must be recorded.

Results (profits and losses) obtained

The result will be obtained from the difference in the global amounts of the transfers made in the year, indicating whether any of said transfers are applied to the creation of life annuities for taxpayers over 65 years of age, or affected by the application of the corrective coefficients, and the global amount of the acquisitions.

Withholdings

The withholdings made or payments on account made for capital gains derived from the transfer or reimbursement of shares or interests in Investment Companies or Funds will be recorded, amounts that the program will transfer to box 0603 on page 22 of the declaration.

Homogeneous securities repurchase operations

If the transfer or reimbursement of shares or interests in Companies or Investment Funds that are not admitted to trading gives rise to a loss and, in addition, homogeneous securities have been acquired within the terms and conditions provided for in article 33.5, letters g), of the Tax Law, the capital loss shall not be computed until the subsequent definitive transfer of the reacquired homogeneous securities takes place. However, the loss must be declared and quantified in the declaration for the year in which it was generated, even if it is not included for liquidation purposes.