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Form 100. 2020 Personal Income Tax Return Declaration

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 real rights thereon

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

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

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

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

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

    • Personal rights over real estate

    • On the transfer of securities of the 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 capital social or assets of the Real Estate Investment Companies or Funds. If the aforementioned securities are admitted to trading on the regulated securities markets defined in Directive 2004/39/EEC, you must mark an X in the box established for this purpose.

  • Key 3. Shares without official listing

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

  • Key 4. Shares admitted to trading in the official secondary securities markets mentioned in the previous point when their transmission has not been carried out in said markets or is considered to be installment transactions or with a deferred price.

  • Key 5. Other assets not affected by economic activities

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

Attention:

In the event that the reducing coefficients established for assets or rights acquired before 12/31/ 1994, you must provide the information requested when displaying the section: Application of the reducing 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 real rights over the same, affected by economic activities

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

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

    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 5. Property located abroad.

  • Key 7. Other assets assigned to economic activities

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