4,2,3,2. C2) Non-exempt property used for business and professional activities
Real estate assets under economic activities will be valued in accordance with the provisions of urban or rural real estate, depending on the case, unless they are part of the working capital and the purpose of the activity is exclusively to carry out business activities for construction or property development.
Completion
You must enter the following details for each property:
- IAE heading
The heading in which the activity is classified for the purposes of the Economic Activities Tax will be indicated.
Exceptionally, if the activity carried out does not require registration in the Economic Activities Tax, this box will be left incomplete.
- Password
The urban or rural nature of the property by selecting one of the following keys:
U: Urban property
R: Rural property
- Situation
Select one of the following passwords:
Key 1. Property with land registry reference located anywhere in Spain, except the Basque Country and Navarre.
Key 2. Property in the Autonomous Community of the Basque Country or in the Autonomous 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 amount shown in the Property Tax receipt will be recorded.
- Description of the good or right
The details of your situation must also be entered for each property: Municipality and province.
- Value
The value of the property will be indicated in accordance with the valuation rule set out above.