Long-term capital gains of companies: participating interests recorded in any securities account

Article 15 of the 2026 budget act amends paragraphs a ter and a quinquies of I of Article 219 of the General Tax Code: for the long-term capital gains and losses regime, securities may be recorded in a special sub-account "securities under the long-term capital gains regime" of any securities account, whatever their accounting classification, and no longer only of an account matching that classification.