8.2.6.2.4.1. Type of heritage element

A data capture window will open in which you must select one of the following keys:

If the capital gain or loss comes from elements not affected by economic activities:

• Key 1. Real estate and property rights thereon

  This section will be checked if the capital gain or loss is derived from real estate, improvements or property rights that affect them.

  The code corresponding to the location of the property will also be selected and the cadastral reference will be recorded.

  In the event that the property has been transferred, under a single price, together with other properties acquired on the same date as the former, it may reflect a single capital gain or loss, for which the cadastral reference of the accessory properties must be reflected.

• Key 2. Other rights over real estate and securities of entities in article 314 of Royal Legislative Decree 4/2015

  This section will be checked if the gain or loss comes from:

  • On personal rights over real estate

  • Regarding the transfer of securities of entities included in article 314 of Royal Legislative Decree 4/2015, which approves the Securities Market Law (entities with predominantly real estate assets), with the exception of shares or participations representing the share capital or assets of Real Estate Investment Companies or Funds. If the securities in question are admitted to trading on regulated securities markets as defined in Directive 2004/39/EEC, you must mark an X in the box provided for this purpose.

• Key 3. Unlisted shares

  This section will be checked when dealing with shares not admitted to trading on any of the official Spanish secondary securities markets or any other of those defined in Directive 2004/39/EEC.

• Key 4. Shares admitted to trading on the official secondary securities markets mentioned in the previous point when the transfer of the same has not been carried out on said markets or is considered to be term or deferred price transactions.

• Key 5. Other assets not affected by economic activities

  This section will be checked when the gain or loss comes from any other assets or rights not included in the previous sections.

Attention:

In the event that the capital gain obtained is subject to the reduction coefficients established for assets or rights acquired before 31/12/1994, you must provide the information requested by displaying the section: Application of the reduction coefficients of transitional provision 9 of the Personal Income Tax Law.

If the capital gain or loss comes from elements related to economic activities:

• Key 6. Real estate and property rights thereon, related to economic activities

  This section will be checked if the capital gain or loss is derived from real estate.

  The code corresponding to the location of the property will also be selected and the cadastral reference will be recorded. In the event that the property has been transferred, under a single price, together with other properties acquired on the same date as the former, it may reflect a single capital gain or loss, for which the cadastral reference of the accessory properties must be reflected.

  Property location key:

  • Key 1. Property with land registry reference located anywhere in Spain, except the Basque Country and Navarre.

  • Key 2. Property with cadastral reference located in the Basque Country.

  • Key 3. Property with cadastral reference located in Navarra.

  • Key 4. Properties without cadastral reference.

  • Key 4. Property located abroad.

• Key 7. Other assets related to economic activities

  This section will be checked when the gain or loss comes from other assets.