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Form 100. Personal Income Tax Declaration 2022

Type of heritage element

  1. Through a data capture window you will select one of the following keys:

    • "I" if the capital gain or loss derives from the transfer of a property owned by you

    • "OR" if the capital gain or loss derives from the transfer or extinction of a real right of enjoyment over real estate (for example a usufruct)

    Additionally, it will indicate whether or not the property is used for economic activities by checking the corresponding box.

  2. Identification details

    It will record the identifying data of the property by selecting the key corresponding to the location of the property and, where applicable, the cadastral reference.

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