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Form 100. Personal Income Tax Return 2024

Type of heritage element

  1. Through a data capture window it will indicate:

    • If the capital gain or loss arises from the transfer of a property owned by you

    • If the capital gain or loss arises from the transfer or extinction of a real right of enjoyment or use of real estate (for example, a usufruct)

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

  2. Identification details

    You will enter the identifying data of the property by selecting the code corresponding to the location of the property and, where applicable, the cadastral reference.

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