In general, monetary and in-kind returns obtained from participation in the equity of any type of entity

The following returns, whether monetary or in kind, are included in this category:

1. The dividends, attendance bonuses at meetings and participation in the profits of any type of entity.
2. The returns from any kind of assets , except the delivery of fully or partially paid-up shares that, by statute or by decision of the corporate bodies, entitle one to participate in the profits, sales, operations, income or similar concepts of an entity for a reason other than the remuneration of personal work.
3. The returns derived from the constitution or transfer of rights of use or enjoyment , whatever their name or nature, on the securities or shares that represent the participation in the entity's equity.
4. Any other utility , other than the above, coming from an entity due to the status of partner, shareholder, associate or participant .

5. The distribution of the issue premium and the reduction of capital with return of contributions. Your review is carried out in the following section of the "Income obtained from participation in equity of any entity" of this Chapter