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2018 Wealth Tax

4.2.3. C) Non-exempt goods and rights relating to economic activities

In this section, the non-exempt assets and rights that are used for the exercise of business and professional activities carried out by the taxpayer must be declared.

If the assets or rights associated with business and professional activities, in accordance with the provisions or agreements governing the corresponding marital economic regime, are common to both spouses, the valuation of the same will be carried out according to the rules of this section. The value thus determined will be attributed by half to each of them, unless another payment other than participation is justified.

If, for the performance of the activity, the assets or rights (premises, machinery, etc.) belonging to the company are set up privately the spouse who does not carry out the activity will be fully counted in their tax return, valuing them in accordance with the rules contained in this tax for non-affected goods and rights, which are included in the remaining sections.

  1. 4,2,3,1. C1) Non-exempt property and rights relating to business and professional activities (except property affected)
  2. 4,2,3,2. C2) Non-exempt property used for business and professional activities