Type of heritage element
Through a data capture window you will select one of the following keys:
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Key 1. Entity values of article 314 of Royal Legislative Decree 4/2015. This section will be checked if the gain or loss comes from 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 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.
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Key 2. This section will be marked in the case of shares not admitted to trading in any of the official Spanish secondary securities markets or in any other of those defined in Directive 2014/65/ EU.
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Key 3. 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.
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Key 4. 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.
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Key 5. Other assets related to economic activities (for example, taxi license)