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Tax information

Set out below is a listing of trading or average exchange values for the fourth quarter of each financial year (FY), published by Ministerial Order, for the purposes of including Abertis Infraestructuras S.A.shares in the computation of Spain's Impuesto sobre el Patrimonio (Capital Tax):

Tax information
Tax information

FY	Ministerial order	Average value Euros
2018 *	Art.16 One, 6th June, of the Property Tax Law	7.8015

* Article 16 of the Property Tax Law considers that the valuation of the shares in the equity of non listed companies shall be the book value resulting from the last approved balance sheet as long as it has been revised or verified by an auditor and the audit report has been favourable.

FY	Ministerial order	Average value Euros
2017	HFP/191/2018, 23 February 2018	18.38
2016	HAP/145/2017, 20 February 2017	13.18
2015	HAP/214/2016, 18 February 2016	14.46
2014	HAP/303/2015, 19 February 2015	16.00
2013	HAP/313/2014, 28 February 2014	15.48
2012	HAP/303/2013, 26 February 2013	11.59
2011	HAP/377/2012, 27 February 2012	11.77
2010	EHA/399/2011, 24 February 2011	13.55
2009	EHA/410/2010, 24 February 2010	15.38
2008	EHA/455/2009, 26 February 2009	13.03
2007	EHA/672/2008, 3 March 2008	22.73
2006	EHA/411/2007, 20 February 2007
	Class "A" shares	21.55
	Class "B" shares	20.86
2005	EHA/492/2006, 17 February 2006
	Class "A" shares	22.79
	Class "B" shares	22.38
2004	EHA/223/2005, 2 February 2005
	Class "A" shares	15.33
	Class "B" shares	14.80
2003	HAC/196/04, 2 February 2004
	Class "A" shares	11.68
	Class "B" shares	12.41
2002*	6 February 2003
	Class "A" shares	10.99
	Class "B" shares	12.02
2001*	5 February 2002	10.46
2000*	13 February 2001	9.08
1999*	10 March 2000	10.31

*For Acesa Infraestructuras, S.A. (before Acesa Concesionaria Española, S.A..) Acesa Infraestructuras, S.A. after the fusion with Aurea Concesiones de Infraestructuras, S.A. in 2003, passed to denominate Abertis Infraestructuras, S.A.