Tax Report — Read-Only

Prepares mechanical facts for the gestor. Posts nothing to the ledger. Judgment calls flagged explicitly.

A. Capital Gains — FIFO Trail (2026)

InstrumentDateQtyCCYProceeds (net)Matched CostGain (native)ECB RateRate DateGain EUR
Afry AB2026-01-024000.000000SEK597,063.48653,414.88(56,351.40)10.808500002026-01-02(5,213.62)
CoreWeave, Inc.2026-01-163200.000000USD303,441.48236,824.1666,617.321.161700002026-01-1657,344.68
Umicore2026-01-221006.000000EUR20,590.5810,154.7610,435.8212026-01-2210,435.82
Umicore2026-01-22757.000000EUR15,498.427,641.307,857.1212026-01-227,857.12
Umicore2026-01-22349.000000EUR7,150.483,522.873,627.6112026-01-223,627.61
Umicore2026-01-22888.000000EUR18,177.738,963.649,214.0912026-01-229,214.09
Eaton Corporation PLC2026-01-26100.000000USD32,734.7931,538.201,196.591.183600002026-01-261,010.97
Trane Technologies PLC2026-01-26100.000000USD38,777.2136,458.422,318.791.183600002026-01-261,959.10
AECOM2026-01-26250.000000USD24,181.9525,683.76(1,501.81)1.183600002026-01-26(1,268.85)
VanEck India Small-Cap ETF2026-01-261000.000000USD44,280.5545,747.58(1,467.03)1.183600002026-01-26(1,239.46)
Accenture PLC2026-02-23300.000000USD62,109.5380,870.84(18,761.31)1.178400002026-02-23(15,921.00)
Capgemini SE2026-02-2394.000000EUR9,518.0213,553.16(4,035.14)12026-02-23(4,035.14)
Capgemini SE2026-02-23364.000000EUR36,857.0152,483.45(15,626.44)12026-02-23(15,626.44)
Capgemini SE2026-02-2316.000000EUR1,620.082,307.53(687.45)12026-02-23(687.45)
Capgemini SE2026-02-23126.000000EUR12,756.4018,171.41(5,415.01)12026-02-23(5,415.01)
London Stock Exchange Group PLC2026-04-1531.000000GBP2,860.112,574.98285.130.869350002026-04-15327.98
London Stock Exchange Group PLC2026-04-15695.000000GBP63,988.2457,729.506,258.740.869350002026-04-157,199.33
London Stock Exchange Group PLC2026-04-1535.000000GBP3,221.092,907.24313.850.869350002026-04-15361.02
London Stock Exchange Group PLC2026-04-1587.000000GBP7,914.467,226.57687.890.869350002026-04-15791.27
London Stock Exchange Group PLC2026-04-15111.000000GBP10,238.919,220.111,018.800.869350002026-04-151,171.91
London Stock Exchange Group PLC2026-04-1541.000000GBP3,779.493,405.63373.860.869350002026-04-15430.05
iShares Biotechnology ETF2026-04-22500.000000USD87,015.1182,633.954,381.161.173300002026-04-223,734.05
Direxion Daily Aerospace & Defense Bull 3X Shares2026-05-06500.000000USD32,579.9530,513.232,066.721.176200002026-05-061,757.12
Invesco Aerospace & Defense ETF2026-05-06300.000000USD50,431.2345,467.474,963.761.176200002026-05-064,220.17
GLOBAL X MSCI ARGENTINA ETF2026-05-071000.000000USD93,117.2460,615.2832,501.961.177000002026-05-0727,614.24
CoreWeave, Inc.2026-05-151500.000000USD149,625.00111,011.3338,613.681.162800002026-05-1533,207.49
CoreWeave, Inc.2026-05-151500.000000USD149,625.00111,011.3338,613.681.162800002026-05-1533,207.49
CoreWeave, Inc.2026-05-151500.000000USD157,106.25111,011.3346,094.931.162800002026-05-1539,641.32
CoreWeave, Inc.2026-05-151500.000000USD157,106.25111,011.3346,094.931.162800002026-05-1539,641.32
Gross gains EUR284,754.15
Gross losses EUR(49,406.98)
Net EUR (trail)235,347.17
reconciled ✓ trail 235,347.17 EUR = ledger 235,347.17 EUR

Ledger: 4800 posted balance (negated) + 5980 posted balance (negated). Voided entries excluded.

B. Investment Income — Ahorro Prep (2026)

GroupCodeNameCCYGross (native)Gross EUR (entry-date ECB)
Interest (4200)4290Interest – OtherUSD4.714.03
Dividends (4300)4390Dividends – OtherEUR2,893.002,893.00
Dividends (4300)4390Dividends – OtherSEK64,100.005,907.41
Dividends (4300)4390Dividends – OtherUSD3,825.833,291.50

Grants & Subsidies (4400)

CodeNameCCYGross (native)Gross EUR (entry-date ECB)
4400Grants & SubsidiesEUR17,810.0017,810.00

⚑ subvenciones: IRPF treatment varies by program (possible exemption for certain solar/NGEU grants) — gestor rules with the resolution document.

Withholding (572x / 573x)

CodeNameCCYNative balanceECB RateRate DateEUR
5731Dividend WHT – IrelandUSD212.251.153400002026-08-13184.02
5733Dividend WHT – USUSD427.641.153400002026-08-13370.76
5734Dividend WHT – SwitzerlandSEK7,735.0011.028500002026-08-13701.36
5735Dividend WHT – BelgiumEUR450.0012026-10-13450.00
5736Dividend WHT – FranceEUR178.5012026-10-13178.50
5737Dividend WHT – ItalyEUR117.0012026-10-13117.00
5738Dividend WHT – NetherlandsEUR34.3512026-10-1334.35
5739Dividend WHT – OtherUSD18.921.153400002026-08-1316.40

⚑ Creditable amounts subject to treaty-rate caps per country / income type — gestor.

Option Premiums (4500)

CCYNet premium (native, income sign)Net premium EUR (entry-date ECB)
USD117,413.08100,939.34
Total net premium EUR100,939.34
Positions opened in 2026: 302 ·  still open: 40 ·  closed (buyback): 0 ·  expired worthless: 237 ·  assigned: 25

⚑ Premium classification: rendimiento del capital mobiliario vs adjustment to the assigned trade's gain — gestor rules; both figures presented separately. Premiums on expired/unassigned positions: rendimiento. Premiums on assigned positions: reduces cost basis of delivered shares (or adjusts gain on called-away shares) — gestor confirms per operation.

C. Wealth / 720 Extract — as of 2026-10-13

CodeNameTypeCCYNative BalanceECB RateRate DateEUR BalanceNotes
1120Santander CurrentassetEUR(413,745.26)12026-10-13(413,745.26)
1130Handelsbanken CurrentassetSEK20,478.2511.028500002026-08-131,856.85
1131Handelsbanken SavingsassetSEK181,750.0011.028500002026-08-1316,480.03
1140Wise EURassetEUR(7,768.56)12026-10-13(7,768.56)
1141Wise USDassetUSD(706.80)1.153400002026-08-13(612.80)
1142Wise GBPassetGBP1,550.780.854900002026-08-131,813.99
1150Barclays CurrentassetGBP(5,960.45)0.854900002026-08-13(6,972.10)
1211UBS Brokerage EURassetEUR162,546.0612026-10-13162,546.06
1212UBS Brokerage USDassetUSD2,487,714.571.153400002026-08-132,156,853.28
1213UBS Brokerage SEKassetSEK2,606,330.4111.028500002026-08-13236,326.83
1214UBS Brokerage GBPassetGBP64,275.450.854900002026-08-1375,184.75
1216UBS Brokerage Cash EURassetEUR58,810.6212026-10-1358,810.62
1217UBS Brokerage Cash USDassetUSD84,378.831.153400002026-08-1373,156.61
1218UBS Brokerage Cash SEKassetSEK(241,526.85)11.028500002026-08-13(21,900.24)
1219UBS Brokerage Cash GBPassetGBP92,731.690.854900002026-08-13108,470.81
1220Non-quoted Holdings EURassetEUR183,129.5012026-10-13183,129.50
1221Non-quoted Holdings USDassetUSD1,697,831.321.153400002026-08-131,472,023.00
1236UBS Pension Cash EURassetEUR11,725.0012026-10-1311,725.00🏦 pension
1238UBS Pension Cash GBPassetGBP58,113.540.854900002026-08-1367,977.00🏦 pension
1241UBS Term Deposit EURassetEUR106,241.1812026-10-13106,241.18
1243UBS Term Deposit SEKassetSEK2,429,209.7911.028500002026-08-13220,266.56
1290Position Openings Clearingasset—(6,092,413.65)———
1410Shareholder Loan – Cuento de Luz SLassetEUR901,414.9512026-10-13901,414.95⚑ operaciones vinculadas
1910FX Clearing EURassetEUR229,976.5812026-10-13229,976.58
1911FX Clearing USDassetUSD(261,733.35)1.153400002026-08-13(226,923.31)
1912FX Clearing GBPassetGBP(8,938.27)0.854900002026-08-13(10,455.34)
1913FX Clearing SEKassetSEK56,351.4011.028500002026-08-135,109.62
2110AMEXliabilityGBP(4,355.67)0.854900002026-08-13(5,094.95)
2111Santander VisaliabilityEUR14,395.4512026-10-1314,395.45
2112Capitol MastercardliabilityEUR(62,050.88)12026-10-13(62,050.88)
2210Santander Loan EURliabilityEUR(606,611.63)12026-10-13(606,611.63)
2211UBS Loan EURliabilityEUR(1,011,570.00)12026-10-13(1,011,570.00)
Total Assets EUR8,537,446.89
Total Liabilities EUR(1,670,932.01)
Net EUR6,866,514.89
of which pension subtotal EUR79,702.00

Instruments — open lots × latest price

InstrumentCCYRemaining QtyCost Basis (native)Latest PriceMarket Value (native)ECB RateRate DateMarket Value EURCost Basis EUR
ABB ABSEK2,000.00001,222,133.94962.6000001,925,200.0011.028500002026-08-13174,565.90110,815.97
ABSOLUTE RETURN FUND I CLASS D2USD3,559.6610364,674.8997.300000346,355.021.153400002026-08-13300,290.46316,173.83
AECOMUSD250.000025,683.7661.99000015,497.501.153400002026-08-1313,436.3622,267.87
ASML Holding NVEUR50.000064,862.761446.00000072,300.0012026-10-1372,300.0064,862.76
Afry ABSEK4,000.0000588,696.19101.600000406,400.0011.028500002026-08-1336,849.9853,379.53
AktiiaEUR5,000.00005,381.501.0763005,381.5012026-10-135,381.505,381.50
Alfa LavalSEK2,000.0000795,500.28545.8000001,091,600.0011.028500002026-08-1398,979.9272,131.32
Alphabet IncUSD700.0000121,616.66344.410000241,087.001.153400002026-08-13209,022.89105,441.88
Apollo Debt Solutions FundUSD78.5790101,168.171380.713400108,495.081.153400002026-08-1394,065.4487,712.99
Aston Martin Lagonda Global Holdings PLCGBP100,000.000064,275.450.32580032,580.000.854900002026-08-1338,109.7275,184.75
BAMCap1 LPUSD8,000.0000800,001.00154.0000001,232,000.001.153400002026-08-131,068,146.35693,602.39
BETA8 LLC, LevitaUSD500.000050,001.00100.00000050,000.001.153400002026-08-1343,350.1043,350.96
BetaM2 LLC, FetcherUSD1,200.0000120,001.00100.000000120,000.001.153400002026-08-13104,040.23104,041.10
Blackstone Private Credit FundUSD67.9330101,168.321568.422500106,547.651.153400002026-08-1392,377.0187,713.13
Cadence Design Systems IncUSD200.000081,827.12282.90000056,580.001.153400002026-08-1349,054.9770,944.27
CoreWeave, Inc.USD5,200.0000459,272.7881.360000423,072.001.153400002026-08-13366,804.23398,190.38
Excel Management, LLC d.b.a. BrainTapUSD84,773.000050,000.120.58980049,999.121.153400002026-08-1343,349.3343,350.20
First Trust Artificial Intelligence and Robotics ETFUSD600.000027,854.5558.43300035,059.801.153400002026-08-1330,396.9124,149.95
GLOBAL X MSCI ARGENTINA ETFUSD1,000.000051,244.4992.43000092,430.001.153400002026-08-1380,136.9944,429.07
Global Village Fruit LLCUSD10,114.000069,620.720.1600001,618.241.153400002026-08-131,403.0260,361.30
Global X Robotics & Artificial Intelligence ETFUSD800.000025,313.0035.11000028,088.001.153400002026-08-1324,352.3521,946.42
HIDROESPUMA, S.LEUR60.000078,746.001312.41660078,745.0012026-10-1378,745.0078,746.00
INVESCO COMMODITY FDUSD3,000.000047,245.6117.88900053,667.001.153400002026-08-1346,529.3940,962.03
Johnson Controls International PLCUSD300.000027,306.96143.28000042,984.001.153400002026-08-1337,267.2123,675.19
Keysight Technologies IncUSD200.000065,954.58335.00000067,000.001.153400002026-08-1358,089.1357,182.75
KraneShares CSI China Internet ETFUSD4,000.0000112,764.0824.83000099,320.001.153400002026-08-1386,110.6397,766.67
Legrand SAEUR300.000032,384.70135.80000040,740.0012026-10-1340,740.0032,384.70
Meta Platforms IncUSD200.0000122,134.08665.750000133,150.001.153400002026-08-13115,441.30105,890.48
Microsoft CorpUSD300.0000126,148.78493.780000148,134.001.153400002026-08-13128,432.46109,371.23
Nebius Group N.V.USD500.000043,576.01223.540000111,770.001.153400002026-08-1396,904.8037,780.48
North Haven Tactical Value Fund LPUSD100.0000137,752.001377.510000137,751.001.153400002026-08-13119,430.38119,431.25
NuuboEUR1,000.000040,001.0040.00000040,000.0012026-10-1340,000.0040,001.00
OurCrowd (Investment in Quantum Machines) LPUSD251.920025,194.00120.00000030,230.401.153400002026-08-1326,209.8121,843.25
OurCrowd Investment in Mobility LPUSD187.213218,722.32312.00000058,410.521.153400002026-08-1350,642.0316,232.29
OurCrowd Squared, L.P.USD79.11667,912.66226.00000017,880.351.153400002026-08-1315,502.306,860.29
Prysmian S.p.A.EUR500.000035,016.03122.45000061,225.0012026-10-1361,225.0035,016.03
ROBO Global Robotics & Automation Index ETFUSD500.000028,723.0678.50000039,250.001.153400002026-08-1334,029.8224,902.95
Real SotograndeEUR1.000059,001.0059000.00000059,000.0012026-10-1359,000.0059,001.00
SPX TechnologiesUSD200.000030,293.60181.77000036,354.001.153400002026-08-1331,518.9926,264.61
Space Exploration Technologies CorpUSD1,000.0000136,665.18152.710000152,710.001.153400002026-08-13132,399.86118,488.97
Synopsys IncUSD200.000098,260.14384.97000076,994.001.153400002026-08-1366,753.9485,191.73
TechMet LimitedUSD204.0000228,481.006900.0000001,407,600.001.153400002026-08-131,220,391.88198,093.46
Tesorio, IncUSD33,709.000053,480.331.58650053,479.331.153400002026-08-1346,366.6846,367.55
UmicoreEUR3,000.000030,282.5721.68000065,040.0012026-10-1365,040.0030,282.57
VanEck Robotics ETFUSD600.000026,413.9762.91700037,750.201.153400002026-08-1332,729.5022,900.96
VanEck Semiconductor ETFUSD200.000051,167.96573.000000114,600.001.153400002026-08-1399,358.4244,362.72
Vertiv HoldingsUSD500.000050,646.45249.390000124,695.001.153400002026-08-13108,110.8043,910.57
WisdomTree Europe Defense FundUSD4,000.0000115,654.4229.216000116,864.001.153400002026-08-13101,321.31100,272.60
iShares Future AI & Tech ETFUSD700.000026,859.6775.91000053,137.001.153400002026-08-1346,069.8823,287.39
iShares MSCI Emerging Markets ETFUSD1,000.000061,783.6567.03000067,030.001.153400002026-08-1358,115.1453,566.54
iShares MSCI Korea ETFUSD300.000041,814.92181.31000054,393.001.153400002026-08-1347,158.8336,253.62
iShares MSCI Taiwan ETFUSD700.000051,142.89111.64000078,148.001.153400002026-08-1367,754.4744,340.98

Properties — acquisition cost

CodeNameCCYCost (native)ECB RateRate DateCost EUR
1310Flat StockholmSEK4,600,000.0011.028500002026-08-13417,101.15
1312House CasaresEUR1,650,000.0012026-10-131,650,000.00
1313House HontoriaEUR40,000.0012026-10-1340,000.00
1314Flat LondonGBP880,000.000.854900002026-08-131,029,360.16

⚑ Acquisition cost shown — valuation rules for IP are gestor territory.

Open Short Option Positions — obligations as of 2026-10-13

IdentifierTypeStrikeExpiryContractsMultiplierCCYNotional (C×M×K)ECB RateNotional EURNote
ETCL19729497CALL90.002026-08-211100USD9,000.001.153400007,803.02⚠ past expiry
ETCL19729497CALL90.002026-08-211100USD9,000.001.153400007,803.02⚠ past expiry
ETCL19729497CALL90.002026-08-211100USD9,000.001.153400007,803.02⚠ past expiry
ETCL19729497CALL90.002026-08-211100USD9,000.001.153400007,803.02⚠ past expiry
ETCL19729497CALL90.002026-08-211100USD9,000.001.153400007,803.02⚠ past expiry
ETCL19729497CALL90.002026-08-211100USD9,000.001.153400007,803.02⚠ past expiry
ETCL19729497CALL90.002026-08-211100USD9,000.001.153400007,803.02⚠ past expiry
ETCL19729497CALL90.002026-08-211100USD9,000.001.153400007,803.02⚠ past expiry
ETCL19729497CALL90.002026-08-211100USD9,000.001.153400007,803.02⚠ past expiry
ETCL19729497CALL90.002026-08-211100USD9,000.001.153400007,803.02⚠ past expiry
ETCL19729498CALL95.002026-08-211100USD9,500.001.153400008,236.52⚠ past expiry
ETCL19729498CALL95.002026-08-211100USD9,500.001.153400008,236.52⚠ past expiry
ETCL19729498CALL95.002026-08-211100USD9,500.001.153400008,236.52⚠ past expiry
ETCL19729498CALL95.002026-08-211100USD9,500.001.153400008,236.52⚠ past expiry
ETCL19729498CALL95.002026-08-211100USD9,500.001.153400008,236.52⚠ past expiry
ETCL19729498CALL95.002026-08-211100USD9,500.001.153400008,236.52⚠ past expiry
ETCL19729498CALL95.002026-08-211100USD9,500.001.153400008,236.52⚠ past expiry
ETCL19729498CALL95.002026-08-211100USD9,500.001.153400008,236.52⚠ past expiry
ETCL19729498CALL95.002026-08-211100USD9,500.001.153400008,236.52⚠ past expiry
ETCL19729498CALL95.002026-08-211100USD9,500.001.153400008,236.52⚠ past expiry
ETCL19729499CALL105.002026-08-211100USD10,500.001.153400009,103.52⚠ past expiry
ETCL19729499CALL105.002026-08-211100USD10,500.001.153400009,103.52⚠ past expiry
ETCL19729499CALL105.002026-08-211100USD10,500.001.153400009,103.52⚠ past expiry
ETCL19729499CALL105.002026-08-211100USD10,500.001.153400009,103.52⚠ past expiry
ETCL19729499CALL105.002026-08-211100USD10,500.001.153400009,103.52⚠ past expiry
ETCL19729499CALL105.002026-08-211100USD10,500.001.153400009,103.52⚠ past expiry
ETCL19729499CALL105.002026-08-211100USD10,500.001.153400009,103.52⚠ past expiry
ETCL19729499CALL105.002026-08-211100USD10,500.001.153400009,103.52⚠ past expiry
ETCL19729499CALL105.002026-08-211100USD10,500.001.153400009,103.52⚠ past expiry
ETCL19729499CALL105.002026-08-211100USD10,500.001.153400009,103.52⚠ past expiry
ETCL19729500CALL115.002026-08-211100USD11,500.001.153400009,970.52⚠ past expiry
ETCL19729500CALL115.002026-08-211100USD11,500.001.153400009,970.52⚠ past expiry
ETCL19729500CALL115.002026-08-211100USD11,500.001.153400009,970.52⚠ past expiry
ETCL19729500CALL115.002026-08-211100USD11,500.001.153400009,970.52⚠ past expiry
ETCL19729500CALL115.002026-08-211100USD11,500.001.153400009,970.52⚠ past expiry
ETCL19729500CALL115.002026-08-211100USD11,500.001.153400009,970.52⚠ past expiry
ETCL19729500CALL115.002026-08-211100USD11,500.001.153400009,970.52⚠ past expiry
ETCL19729500CALL115.002026-08-211100USD11,500.001.153400009,970.52⚠ past expiry
ETCL19729500CALL115.002026-08-211100USD11,500.001.153400009,970.52⚠ past expiry
ETCL19729500CALL115.002026-08-211100USD11,500.001.153400009,970.52⚠ past expiry

⚑ Short options are obligations: notional exposure = contracts × multiplier × strike. Premiums collected at open are already inside the USD cash balance (1217) — not deducted from notional above. Treatment for modelo 720 / IP (patrimonio): gestor confirms — obligation value and whether position qualifies for 714 (IP) disclosure threshold.

⚑ Foreign pension IP treatment — gestor (pension subtotal EUR 79,702.00).

⚑ 1410 Shareholder Loan – Cuento de Luz SL: related-party, interest-free — operaciones vinculadas — gestor.

D. Two-Month Rule Flags (2026)

InstrumentSell DateBuy DateSell Gain EUR (loss)
Afry AB2026-01-022026-01-20(5,213.62)
Afry AB2026-01-022026-01-20(5,213.62)
Afry AB2026-01-022026-01-20(5,213.62)
Afry AB2026-01-022026-01-20(5,213.62)
Afry AB2026-01-022026-01-20(5,213.62)
Accenture PLC2026-02-232026-01-02(15,921.00)
Capgemini SE2026-02-232026-01-02(4,035.14)
Capgemini SE2026-02-232026-01-02(4,035.14)
Capgemini SE2026-02-232026-01-02(4,035.14)
Capgemini SE2026-02-232026-01-02(4,035.14)
Capgemini SE2026-02-232026-01-02(4,035.14)
Capgemini SE2026-02-232026-01-02(15,626.44)
Capgemini SE2026-02-232026-01-02(15,626.44)
Capgemini SE2026-02-232026-01-02(15,626.44)
Capgemini SE2026-02-232026-01-02(15,626.44)
Capgemini SE2026-02-232026-01-02(15,626.44)
Capgemini SE2026-02-232026-01-02(687.45)
Capgemini SE2026-02-232026-01-02(687.45)
Capgemini SE2026-02-232026-01-02(687.45)
Capgemini SE2026-02-232026-01-02(687.45)
Capgemini SE2026-02-232026-01-02(687.45)
Capgemini SE2026-02-232026-01-02(5,415.01)
Capgemini SE2026-02-232026-01-02(5,415.01)
Capgemini SE2026-02-232026-01-02(5,415.01)
Capgemini SE2026-02-232026-01-02(5,415.01)
Capgemini SE2026-02-232026-01-02(5,415.01)

⚑ Flagged for the two-month rule (art. 33.5 LIRPF homogeneous-securities deferral) — gestor confirms.