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):
| FY | Ministerial order | Average value |
|---|---|---|
| 2020 | Art.16 One, 6th June, of the Property Tax Law | €4.028 / share |
| 2019 | Art.16 One, 6th June, of the Property Tax Law | €6.3321 / share |
| 2018 | Art.16 One, 6th June, of the Property Tax Law | €7.8015 / share |
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 |
|---|---|---|
| 2017 | HFP/191/2018, 23 February 2018 | €18.38 / share |
| 2016 | HAP/145/2017, 20 February 2017 | €13.18 / share |
| 2015 | HAP/214/2016, 18 February 2016 | €14.46 / share |
| 2014 | HAP/303/2015, 19 February 2015 |
€16.00 / share |
| 2013 | HAP/313/2014, 28 February 2014 |
€15.48 / share |
| 2012 | HAP/303/2013, 26 February 2013 |
€11.59 / share |
| 2011 | HAP/377/2012, 27 February 2012 |
€11.77 / share |
| 2010 | EHA/399/2011, 24 February 2011 |
€13.55 / share |
| 2009 | EHA/410/2010, 24 February 2010 |
€15.38 / share |
| 2008 | EHA/455/2009, 26 February 2009 |
€13.03 / share |
| 2007 | EHA/672/2008, 3 March 2008 |
€22.73 / share |
| 2006 | EHA/411/2007, 20 February 2007 | |
| Class "A" shares |
€21.55 / share |
|
| Class "B" shares |
€20.86 / share |
|
| 2005 | EHA/492/2006, 17 February 2006 | |
| Class "A" shares |
€22.79 / share |
|
| Class "B" shares |
€22.38 / share |
|
| 2004 | EHA/223/2005, 2 February 2005 | |
| Class "A" shares |
€15.33 / share |
|
| Class "B" shares |
€14.80 / share |
|
| 2003 | HAC/196/04, 2 February 2004 |
|
| Class "A" shares |
€11.68 / share |
|
| Class "B" shares |
€12.41 / share |
|
| 2002* | 6 February 2003 |
|
| Class "A" shares |
€10.99 / share |
|
| Class "B" shares |
€12.02 / share |
|
| 2001* | 5 February 2002 |
€10.46 / share |
| 2000* | 13 February 2001 |
€9.08 / share |
| 1999* | 10 March 2000 |
€10.31 / share |
*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.
