4.2.3.2. C2) Non-exempt real estate used for business and professional activities

Real estate used for economic activities will be valued in all cases in accordance with the provisions for real estate of an urban or rural nature, as the case may be, unless they are part of the current assets and the object of the activity consists exclusively of the development of activities. construction or real estate development businesses.

COMPLETION

You must indicate the following information for each property:

• IAE heading

  The heading in which the activity is classified for the purposes of the Tax on Economic Activities will be indicated.

  Exceptionally, if the activity carried out does not require registration with the Economic Activities Tax, this box will be left unfilled.

• Password

  The urban or rustic nature of the property by selecting one of the following keys:

  U : urban nature property

  R : rustic nature property

• Situation

  One of the following keys will be selected:

  Key 1. Property with land registry reference located anywhere in Spain, except the Basque Country and Navarre.

  Key 2. Property located in the Autonomous Community of the Basque Country or in the Foral Community of Navarra.

  Key 3. Property with any of the above statuses but without a land registry reference. 

  Key 4. Property located abroad.

• Land registry reference number

  The information that appears on the Real Estate Tax receipt will be recorded.

• Description of the good or right

  Likewise, the data referring to its situation must be recorded for each property: municipality and province.

• Value

  The value of the real estate will be indicated in accordance with the valuation rule set forth above.