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Form 100. 2019 Personal Income Tax return

8.2.6.2.4.1. Type of equity element

A data capture window will open where you will have to 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 real rights on the same

    This section will be marked if the capital gain or loss is derived from real estate assets, improvements or real rights that fall on them.

    The code corresponding to the situation of the property will also be selected and the land registry reference will be entered.

    If the property has been transferred at a single price, together with other properties acquired on the same date as the property, it may reflect a single capital gain or loss, for which it must reflect the land registry reference of the ancillary properties.

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

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

    • Personal rights on real estate

    • Of the transfer of securities from the entities included in article 314 of Royal Legislative Decree 4/2015, approving the securities Market Act (entities with predominantly real estate assets), with the exception of shares or holdings representing the share capital or assets of the companies or real estate investment funds. If the aforementioned securities are admitted to trading on regulated securities markets defined in Directive 2004/39/EEC, you must tick an X in the box established for this purpose.

  • Key 3. Shares without official quote

    This section will be marked in the case of shares not admitted to trading on any of the official secondary markets of Spanish securities or in any 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 shares has not been carried out in these markets or is considered transactions in instalments or with a deferred price.

  • Key 5. Other equity elements not related to economic activities

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

Attention:

If the reduction coefficients established for the goods or rights acquired before 31/12/1994 are applicable to the capital gain obtained, it must provide the information requested when the section is displayed: Application of the coefficients reducing the transitional provision 9 of the Personal Income Tax Act.

If the capital gain or loss comes from elements associated with economic activities:

  • Key 6. Real estate and real rights over them, related to economic activities

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

    The code corresponding to the situation of the property will also be selected and the land registry reference will be entered. If the property has been transferred at a single price, together with other properties acquired on the same date as the property, it may reflect a single capital gain or loss, for which it must reflect the land registry reference of the ancillary properties.

    Property status code:

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

    • Code 2.Inmueble with land registry reference in the Basque Country.

    • Code 3.Inmueble with land registry reference in Navarra.

    • Code 4.Inmuebles without land registry reference.

    • Key 4. Property located abroad.

  • Key 7. Other equity elements relating to economic activities

    This section will be marked when the gain or loss comes from other equity elements.