4.2. Assets and rights

The declaration will include the assets or rights owned by the taxpayers provided that they are located, can be exercised or must be fulfilled in Spanish territory with deduction of the charges and encumbrances of a real nature that affect said assets or rights, as well as as well as debts for capital invested in them.

For these purposes, securities representing the participation in own funds of any type of entity, not traded on organized markets, whose assets are made up of at least 50%, directly or indirectly, by real estate, will be considered to be located in Spanish territory. located in Spanish territory.

1. 4.2.1. A) Real estate of an urban nature
2. 4.2.2. B) Real estate of a rustic nature
3. 4.2.3. C) Non-exempt goods and rights related to economic activities
4. 4.2.4. D) Exempt goods and rights related to economic activities
5. 4.2.5. E) Deposits in bank accounts
6. 4.2.6. F) Values representing the transfer of own capital to third parties
7. 4.2.7. G) Non-exempt securities representing participation in the own funds of entities
8. 4.2.8. H) Exempt securities representing participation in the own funds of legal entities
9. 4.2.9. I) Life insurance
10. 4.2.10. J) Temporary or life annuities
11. 4.2.11. K) Jewelry, luxury skins, vehicles, boats and aircraft
12. 4.2.12. L) Art objects and antiques
13. 4.2.13. M) Real rights of use and enjoyment, excluding those that, if applicable, fall on the habitual residence of the subject
14. 4.2.14. N) Administrative concessions
15. 4.2.15. O) Rights derived from intellectual and industrial property
16. 4.2.16. P) Contractual options
17. 4.2.17. Q) Balances in virtual currencies
18. 4.2.18. R) Other goods and rights of economic content
19. 4.2.18. Rules for the valuation of assets acquired, located or deposited abroad
20. 4.2.19. Debts