4.2. Goods and rights

The declaration shall 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 the deduction of charges and liens of a real nature that affect said assets or rights, as well as debts for capital invested in them.

For these purposes, securities representing participation in the equity of any type of entity, not traded on organised markets, whose assets consist of at least 50%, directly or indirectly, of real estate located in Spanish territory, will be considered to be 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 assets and rights related to economic activities
4. 4.2.4. D) Exempt assets and rights related to economic activities
5. 4.2.5. E) Deposits in bank accounts
6. 4.2.6. F) Securities representing the transfer of own capital to third parties
7. 4.2.7. G) Non-exempt securities representing participation in the equity of entities
8. 4.2.8. H) Exempt securities representing participation in the equity 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, where applicable, fall on the subject's habitual residence
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 assets 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