Income from liquid capital includes interest on bank accounts, bonds, debentures and, in general, fixed income securities, share dividends and capital gains obtained from the transfer of any kind of securities obtained during the reference period. In practice, capital yields are made up of interest, dividends, capital gains, etc. before tax deductions are made. Only declared interest worth 5 euros or more is taken into consideration.

Income obtained from Voluntary Pension Funds Associations also comes under this heading. 35% of the repayments of funds is taken as an estimate of gains obtained.

This section also includes property gains and losses derived from the transfer of shares in collective investment funds, stockholding, insurance, etc.