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BOE-A-2026-4521 ·27 February 2026 ·orden Low impact
Tax

Individuals with listed securities: Q4 2025 average values for Wealth Tax returns

Order HAC/132/2026 approves the list of securities traded on trading venues along with their average trading value for the fourth quarter of 2025. This list is required to correctly determine the taxable base for the 2025 Wealth Tax and to complete the annual informative return on securities, insurance, and income.

In 2 key points

  1. Approval of average trading values for the fourth quarter of 2025 (Orden HAC/132/2026)
  2. Applicable to the 2025 Wealth Tax return (Orden HAC/132/2026)

How it affects those involved

For individuals holding listed securities, this provision provides the official average values necessary to value their assets for the 2025 Wealth Tax. It also serves as a reference for preparing the annual informative return on securities, insurance, and income, preventing discrepancies in asset valuation when dealing with the Tax Administration.

Lifecycle

2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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