Type of heritage element

Through a data capture window you will 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 and, where appropriate, the cadastral reference will also be selected.

  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 0. Virtual currencies.

  It will include capital gains or losses derived from the transmission of virtual currencies in exchange for other virtual currencies or money.

• Other assets not affected by economic activities:

  • 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 2014/65/EU, 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 2014/65/EU.

  • 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.

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

• Key 6. Real estate and real rights over them, 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, where appropriate, 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 7. Other patrimonial elements assigned to economic activities. This section will be marked when the gain or loss comes from other assets.